https://www.taxtmi.com/caselaws?id=787935 Registration under Section 12AB cannot be denied solely because a charitable trust has not commenced its proposed activities. The statutory inquiry concerns charitable objects and the genuineness of actual or proposed activities. Acquisition of land for educational or medical purposes, disclosed assets, land-conversion steps, trustee changes, subsequent progress toward operations, and donations may support genuineness. Form omissions and unsecured loans do not establish non-genuineness where contemporaneous financial records and funding explanations support them. On the same evidence, rejection of Section 80G approval cannot stand. Registration and approval should be granted, while return-based exemption entitlement remains subject to assessment. en-us Wed, 04 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787935 Registration under Section 12AB cannot be denied solely because a charitable trust has not commenced its proposed activities. The statutory inquiry concerns charitable objects and the genuineness of actual or proposed activities. Acquisition of land for educational or medical purposes, disclosed assets, land-conversion steps, trustee changes, subsequent progress toward operations, and donations may support genuineness. Form omissions and unsecured loans do not establish non-genuineness where contemporaneous financial records and funding explanations support them. On the same evidence, rejection of Section 80G approval cannot stand. Registration and approval should be granted, while return-based exemption entitlement remains subject to assessment. Case-Laws Income Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787935