https://www.taxtmi.com/caselaws?id=465980 Denial of approval for charitable tax registration based on alleged delay in filing Form 10AB is addressed by treating the prescribed time limit as directory rather than mandatory, permitting consideration on merits; consequent relief is set-aside of the impugned denial and remand to tax authority to decide afresh expeditiously. The decision requires verification beyond the memorandum of association regarding the nature of objects and genuineness of activities, and recognises that procedural noncompliance should not automatically preclude substantive approval when fairness and opportunity are provided. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 17 Jan 2026 20:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465980 Denial of approval for charitable tax registration based on alleged delay in filing Form 10AB is addressed by treating the prescribed time limit as directory rather than mandatory, permitting consideration on merits; consequent relief is set-aside of the impugned denial and remand to tax authority to decide afresh expeditiously. The decision requires verification beyond the memorandum of association regarding the nature of objects and genuineness of activities, and recognises that procedural noncompliance should not automatically preclude substantive approval when fairness and opportunity are provided. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465980