Charitable trust—Registration under s. 12AA—Filing of original or self-certified copies of documents, balance sheets, etc.—CIT (Exemption) rejected the assessee’s application seeking registration on the ground that instrument establishing the trust and other evidences were not filed in original—Not justified—Application seeking registration was filed on 6th Feb., 2020—Hence, the amended r. 17A was applicable for registration of charitable trust—As per amended r. 17A, it was not required to file any original copy of the documents—Self-certified copy/instrument was sufficient for the purpose of verification by the CIT (Exemption)—Assessee submitted self-attested copies of the main objects and amended objects along with documents obtained from Devstan Vibhag—Whenever the CIT (Exemption) raised queries, all of them were duly replied—Assessee also submitted audited balance sheets and income and expenditure accounts for asst. yrs. 2017-18, 2018-19 and 2019-20, temple photographs, and certified copy of the trust deed before the CIT (Exemption) along with application in Form No. 10A—Assessee has carried out charitable activities in accordance with the main objects and amended objects of the trust deed—Consequently, assessee is entitled for registration under s. 12AA