The registration process for charitable or religious trusts is outlined in Section 12AA of the Income Tax Act of 1961

Filing of original documents :-  When an assessee-trust applied for registration under section 12AA after the modified rule 17A took effect, the assessee was only required to provide a self-certified copy or instrument of the papers with the application for the purpose of the Commissioner’s verification (Exemption) – Commissioner of Income-tax (Exemption) v. Radheyshyam Mandir Trust – [2023]