https://www.taxtmi.com/caselaws?id=790393 Charitable registration cannot be refused merely because a hospital project has not yet fully commenced, where the trust's objects are charitable and fall within medical relief under section 2(15). At the registration stage, the enquiry is limited to whether the objects are charitable and whether the proposed activities are genuine and aligned with those objects. If no adverse finding is recorded that the objects are commercial or otherwise non-charitable, non-commencement of full operations alone does not justify rejection. On that basis, refusal of registration under section 12AB(1)(b) was held unsustainable, and consequential approval under section 80G was also to follow. en-us Tue, 07 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790393 Charitable registration cannot be refused merely because a hospital project has not yet fully commenced, where the trust's objects are charitable and fall within medical relief under section 2(15). At the registration stage, the enquiry is limited to whether the objects are charitable and whether the proposed activities are genuine and aligned with those objects. If no adverse finding is recorded that the objects are commercial or otherwise non-charitable, non-commencement of full operations alone does not justify rejection. On that basis, refusal of registration under section 12AB(1)(b) was held unsustainable, and consequential approval under section 80G was also to follow. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790393