The assessee did not have a copy of the registration certificate granted to it as the same was destroyed during floods of 1978. AO insisted on a copy of the registration certificate for granting benefit under section 11. A fresh certificate of registration was granted from AY. 2017-18 onwards. However, department refused to grant exemption for AY. 2013-14 to AY.  2016-17 in absence of the registration certificate. The High Court held that the trust should not be denied the benefit of exemption under section 11 only on account of its disability to produce the necessary records which got destroyed during the floods. Further, the High Court did not find anything suspicious with regard to the trust. High Court directed assessee to produce entire records available with it to the department and directed the department to look into the same. (AY.2013-14 to 2016-17)