https://www.taxtmi.com/forum/issue?id=119596 Commencement of Activities denotes the tangible start of charitable or religious operations that triggers the obligation to apply for regular registration under Section 12AB. Practical indicators include first charitable expenditure (excluding administrative setup), inaugural events or service delivery, issuance of donation receipts for charitable use, program launches, contracts to deliver charitable services, and deployment of staff or volunteers. The applicant must file within the statutory timeline linked to commencement or provisional registration expiry, and must retain contemporaneous evidence-event reports, bills, agreements, and bank transactions-to substantiate the commencement date for renewal. en-us Thu, 13 Feb 2025 16:38:10 +0530 Tue, 22 Apr 2025 16:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119596 Commencement of Activities denotes the tangible start of charitable or religious operations that triggers the obligation to apply for regular registration under Section 12AB. Practical indicators include first charitable expenditure (excluding administrative setup), inaugural events or service delivery, issuance of donation receipts for charitable use, program launches, contracts to deliver charitable services, and deployment of staff or volunteers. The applicant must file within the statutory timeline linked to commencement or provisional registration expiry, and must retain contemporaneous evidence-event reports, bills, agreements, and bank transactions-to substantiate the commencement date for renewal. Discussion-Forum Income Tax Thu, 13 Feb 2025 16:38:10 +0530 https://www.taxtmi.com/forum/issue?id=119596