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2016 (8) TMI 808 - AT - Income TaxApplication for registration u/s 12A refused - denial of benefit of registration for the reasons that original/copy of the instrument is not filed in support of creation of the trust - whether execution of a formal deed of trust is necessary for granting registration u/s 12A ? - Held that:- In the instant case the religious institution was established by an order of a Bishop, called ‘decree’. On perusal of the ‘decree’, it is clear that a religious institution is established. Therefore, we are of the view that it is not correct on the part of the CIT(E) to deny registration to the appellant u/s 12A of the Act, for the reason that copy of the instrument in support of creation of trust is not filed along with Form 10A. - Decided in favour of assessee.
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