There are many old religious and charitable trusts which do not have a formally registered Trust Deed. Such institutions find it difficult to get registration under section 12AB of the Income Tax Act, 1961 for availing tax exemptions. Article 19 of the Constitution of India guarantees the right to form associations, including establishing trusts for charitable and religious purposes. As a result, even an oral trust is eligible for registration under Section 12AB. However, the trust must provide supporting evidence and documents to demonstrate its authenticity while registering u/s 12AB. In this issue, the procedure for registration u/s 12AB for such trust has been discussed including key concepts with relevant case laws such as documents needs to be submitted for registration u/s 12AB, the relevant documents as evidence for creation of Trust, oral Trust without evidence of creation. For more, please read the Ecommunique in the attachment.