Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Renewal of charitable registration for an institution established without a written trust deed must be assessed by examining its charitable objects, genuineness of activities and legal compliance relevant to those objects. A written constitutive instrument cannot be imposed as an additional statutory condition where the rules also recognise applicants established otherwise than under an instrument. Registration records and certificates under public-trust law, together with an undisputed history of charitable educational activity, require objective consideration. Refusal solely for non-production of a trust deed was unsustainable, and renewal was directed. Donor-tax approval could not be refused solely because registration renewal had been rejected; absent any independent adverse finding, approval was directed subject to other statutory conditions.....