Registration under section 12AB requires examination of an...

Registration under section 12AB requires examination of an educational institution's objects, the genuineness of its charitable activities, and compliance with laws materially connected to those objects. The enquiry should not become a roving review of administration, accounts or governance unless those matters directly affect charitable character or activity genuineness. Alleged legal breaches and accounting discrepancies require cogent evidence, while financial arrangements with a sponsoring agency, control of contributions, and operational autonomy may require factual verification. Existing registration cannot be rendered ineffective through renewal proceedings; cancellation requires a specified violation and the separate statutory procedure. Approval under section 80G is consequentially reconsidered with the registration matter.