https://www.taxtmi.com/caselaws?id=467516 Registration and approval hinge on two conjunctive requirements: the trust's objects must be charitable and its activities genuine, together with compliance with other laws material to achieving those objects. Where documentary material - trust deed, accounts, bank statements, donor and beneficiary records, vouchers and other evidence - establishes genuineness, registration under section 12A and approval under section 80G should be granted. Provisional registration cannot be summarily cancelled without specific statutory violations being identified and an opportunity afforded; the Commissioner's rejection based on mere deficiencies in particulars is unsustainable and provisional registration is to be restored. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 19 Mar 2026 18:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467516 Registration and approval hinge on two conjunctive requirements: the trust's objects must be charitable and its activities genuine, together with compliance with other laws material to achieving those objects. Where documentary material - trust deed, accounts, bank statements, donor and beneficiary records, vouchers and other evidence - establishes genuineness, registration under section 12A and approval under section 80G should be granted. Provisional registration cannot be summarily cancelled without specific statutory violations being identified and an opportunity afforded; the Commissioner's rejection based on mere deficiencies in particulars is unsustainable and provisional registration is to be restored. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467516