https://www.taxtmi.com/caselaws?id=800798 Rule 17A provides alternative documentary requirements: an institution created under an instrument supplies that instrument, while one created otherwise may establish its creation through cogent contemporaneous statutory records. An application recording objects, management, assets, income and expenditure, together with a registration certificate issued after statutory inquiry, may constitute such evidence. Neither a formal trust deed, memorandum, nor management scheme is an invariable registration condition. Section 12AB review concerns objects, genuineness, and material legal compliance; actual income application and annual exemption eligibility under sections 11 to 13 ordinarily arise in assessment proceedings. Renewal remains subject to verification of other statutory conditions. en-us Tue, 08 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800798 Rule 17A provides alternative documentary requirements: an institution created under an instrument supplies that instrument, while one created otherwise may establish its creation through cogent contemporaneous statutory records. An application recording objects, management, assets, income and expenditure, together with a registration certificate issued after statutory inquiry, may constitute such evidence. Neither a formal trust deed, memorandum, nor management scheme is an invariable registration condition. Section 12AB review concerns objects, genuineness, and material legal compliance; actual income application and annual exemption eligibility under sections 11 to 13 ordinarily arise in assessment proceedings. Renewal remains subject to verification of other statutory conditions. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800798