https://www.taxtmi.com/caselaws?id=787421 The fifteenth proviso's 'specified violation' standard was applied to assess cancellation of charitable registration; the authority relied on isolated record discrepancies, unregistered land agreement and routine expenditure queries but failed to demonstrate income was applied otherwise than for objects or that activities were not genuine. The tribunal found the evidentiary record and explanations adequate as to receipts, payments and bona fides of the land transaction, concluding the threshold for cancellation was not met; registration under the charitable provision was restored and the dependent registration application remitted for fresh adjudication consistent with the tribunal's findings. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787421 The fifteenth proviso's 'specified violation' standard was applied to assess cancellation of charitable registration; the authority relied on isolated record discrepancies, unregistered land agreement and routine expenditure queries but failed to demonstrate income was applied otherwise than for objects or that activities were not genuine. The tribunal found the evidentiary record and explanations adequate as to receipts, payments and bona fides of the land transaction, concluding the threshold for cancellation was not met; registration under the charitable provision was restored and the dependent registration application remitted for fresh adjudication consistent with the tribunal's findings. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787421