https://www.taxtmi.com/caselaws?id=472490 Renewal of charitable registration cannot be refused solely because a long-established educational institution lacks a formal trust deed or memorandum of association. Where a charitable trust was formed otherwise than under a written instrument, the relevant inquiry is whether available records adequately establish its creation and continuing charitable character. Public-trust registration, prior tax registrations, uninterrupted educational activity and contemporaneous records may provide that evidence. Consistent recognition of charitable status should not be displaced without a material change in facts or law, particularly where there is no adverse finding on objects, genuineness of activities, diversion of activities or legal compliance. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472490 Renewal of charitable registration cannot be refused solely because a long-established educational institution lacks a formal trust deed or memorandum of association. Where a charitable trust was formed otherwise than under a written instrument, the relevant inquiry is whether available records adequately establish its creation and continuing charitable character. Public-trust registration, prior tax registrations, uninterrupted educational activity and contemporaneous records may provide that evidence. Consistent recognition of charitable status should not be displaced without a material change in facts or law, particularly where there is no adverse finding on objects, genuineness of activities, diversion of activities or legal compliance. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472490