https://www.taxtmi.com/caselaws?id=467297 Registration under section 12AB was refused because audited accounts showed primary commercial lease receipts, absence of public contributions, a negative corpus position, lack of expenditures directed to charitable or religious purposes, and accounting entries inconsistent with donated immovable property being treated as corpus; these factual findings failed the statutory charitable-purpose test and justified denial of registration. On identical financial and accounting grounds the provisional registration under section 12A(1)(ac)(vi) was validly cancelled, as the conditions for continuation of provisional charitable status were not met. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 13 Mar 2026 18:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467297 Registration under section 12AB was refused because audited accounts showed primary commercial lease receipts, absence of public contributions, a negative corpus position, lack of expenditures directed to charitable or religious purposes, and accounting entries inconsistent with donated immovable property being treated as corpus; these factual findings failed the statutory charitable-purpose test and justified denial of registration. On identical financial and accounting grounds the provisional registration under section 12A(1)(ac)(vi) was validly cancelled, as the conditions for continuation of provisional charitable status were not met. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467297