https://www.taxtmi.com/caselaws?id=472446 Section 12AB renewal cannot be refused solely because a charitable educational institution lacks a formal trust deed or memorandum of association. Rule 17A accommodates institutions established otherwise than under an instrument. Public-trust registration, sustained educational operations, earlier income-tax recognition, and records evidencing creation and continuing existence may establish charitable status. In the absence of adverse findings on charitable objects, genuineness of activities, or statutory compliance, such evidence supports continued registration as an existing public charitable trust. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 13 Oct 2026 04:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472446 Section 12AB renewal cannot be refused solely because a charitable educational institution lacks a formal trust deed or memorandum of association. Rule 17A accommodates institutions established otherwise than under an instrument. Public-trust registration, sustained educational operations, earlier income-tax recognition, and records evidencing creation and continuing existence may establish charitable status. In the absence of adverse findings on charitable objects, genuineness of activities, or statutory compliance, such evidence supports continued registration as an existing public charitable trust. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472446