https://www.taxtmi.com/caselaws?id=787936 Regular charitable registration under sections 12A and 12AB cannot be denied merely because provisional registration was not first obtained where the trust's charitable objects and genuine activities are established. Unsecured advances from trustees, used for trust objects and creating no encumbrance over trust property, do not constitute a material breach solely because prior Charity Commissioner permission was not obtained; that omission is procedural. Approval under section 80G(5) follows where the registration remains sustainable. The charitable registration and related approval continue to apply up to assessment year 2026-27. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787936 Regular charitable registration under sections 12A and 12AB cannot be denied merely because provisional registration was not first obtained where the trust's charitable objects and genuine activities are established. Unsecured advances from trustees, used for trust objects and creating no encumbrance over trust property, do not constitute a material breach solely because prior Charity Commissioner permission was not obtained; that omission is procedural. Approval under section 80G(5) follows where the registration remains sustainable. The charitable registration and related approval continue to apply up to assessment year 2026-27. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787936