https://www.taxtmi.com/caselaws?id=787408 Refusal to register a society under the income-tax registration regime was unsustainable because the registration-stage inquiry is confined to whether objects are charitable and activities genuine, not to re-open application of income or past taxability of grants. The society's memorandum showed educational and scientific objects and activities comprised government-funded, audited training, workshops and awareness programmes. Subsequent provisional and later statutory approvals for relevant years corroborated the charitable character. Prior exemption claims or accounting treatment of grants did not justify denial; registration must be granted from the application date. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 05 Mar 2026 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787408 Refusal to register a society under the income-tax registration regime was unsustainable because the registration-stage inquiry is confined to whether objects are charitable and activities genuine, not to re-open application of income or past taxability of grants. The society's memorandum showed educational and scientific objects and activities comprised government-funded, audited training, workshops and awareness programmes. Subsequent provisional and later statutory approvals for relevant years corroborated the charitable character. Prior exemption claims or accounting treatment of grants did not justify denial; registration must be granted from the application date. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787408