Case Law Details
Brief of the Case
ITAT Delhi held In the case of Tsurphu Labrang vs. DIT (Exemptions) that Rule 17A itself provides that it is not necessary that the Institution/Trust should be established under an instrument. The Rule 17A does not prescribe that in case the Institution/Trust is established otherwise than under an instrument, what type of document evidencing the creation of the Trust or the establishment of the Institution, has to be filed, meaning thereby that the document evidencing the creation of Trust or the establishment of Institution could be of any type. As per the provisions of the Indian Trust Act, the Trust can be created even orally and if the assessee is able to give some evidence of creation of such Trust by a word of mouth, the same shall be eligible for registration u/s 12AA/12A, provided such evidence is filed and the other conditions under the statute are satisfied.
Facts of the Case
The assessee trust applied for registration u/s 12AA/12A on the prescribed form 10A with the Commissioner of Income Tax, Delhi. The claim of the assessee that it was a charitable and religious trust and all its aims, objects and purposes were wholly charitable and religious in nature and it has complied with all statutory conditions for registration u/s 12AA/12A was rejected by the DIT (Exemptions), against which, the present appeals before the Tribunal.
Contention of the Assessee
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