https://www.taxtmi.com/caselaws?id=787704 Operative registration under Section 12A/12AA prevents denial of exemption under Sections 11 and 12 unless the Assessing Officer adduces concrete proof of misapplication or other violation; transfers of sale proceeds to other registered charitable trusts qualify as application of income where there is no evidence of misuse by donees; a mere temporary break in carrying out charitable activities does not by itself justify denial of exemption; on the facts the Commissioner (Appeals) findings that no contravention of relevant provisions was shown were upheld and the denial of exemption was unsustainable. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787704 Operative registration under Section 12A/12AA prevents denial of exemption under Sections 11 and 12 unless the Assessing Officer adduces concrete proof of misapplication or other violation; transfers of sale proceeds to other registered charitable trusts qualify as application of income where there is no evidence of misuse by donees; a mere temporary break in carrying out charitable activities does not by itself justify denial of exemption; on the facts the Commissioner (Appeals) findings that no contravention of relevant provisions was shown were upheld and the denial of exemption was unsustainable. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787704