https://www.taxtmi.com/caselaws?id=784551 Registration under section 12AB and approval under section 80G(5) could not be refused merely because the trust had not yet carried out substantial charitable activity, where the record showed limited contributions and deployment of funds for construction of Satsang Bhawan in line with its objects. The commencement of charitable activity, including Satsang, and the completion of the construction supported the genuineness of the trust's operations. On those facts, the adverse finding that the activities were not genuine was unsustainable, and the denial of registration and approval was set aside in favour of the assessee. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784551 Registration under section 12AB and approval under section 80G(5) could not be refused merely because the trust had not yet carried out substantial charitable activity, where the record showed limited contributions and deployment of funds for construction of Satsang Bhawan in line with its objects. The commencement of charitable activity, including Satsang, and the completion of the construction supported the genuineness of the trust's operations. On those facts, the adverse finding that the activities were not genuine was unsustainable, and the denial of registration and approval was set aside in favour of the assessee. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784551