Held that  according to the Explanation to rule 17A of the Income-tax Rules, 1962, self-certified copies of documents were sufficient for registration under section 12AA of the Act. The Commissioner (E) had erroneously passed the order without considering that the assessee had submitted all necessary documents in response to the queries raised. He had failed to observe that the activities carried out by the trust were genuine in nature. The assessee was carrying on charitable activities in accordance with law and the main, and amended, objects of the trust deed. Moreover, a letter sent by the assessee was not considered by the Commissioner (E). Taking into consideration the facts and relevant documents, the assessee deserved registration under section 12AA. In terms of the amended rule 17A, the assessee was not required to produce any original copy of the documents ; self-certified copies were sufficient for the purpose of verification by the Commissioner (E).(AY. 2020-21)