Summary
- The ITAT Mumbai has ruled that a formal trust deed is not mandatory for the renewal of registration under Section 12AB, allowing St. Ignatius Church's appeal.
- The CIT(E) had previously rejected the church's application due to the absence of a trust deed, but the Tribunal found sufficient evidence of its establishment and continued existence.
- The decision emphasizes that Rule 17A(2)(b) accommodates institutions established without a formal instrument, ensuring their applications are not dismissed solely for lacking a trust deed.
- This ruling could significantly impact how religious and charitable institutions approach registration renewals in India moving forward.
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