https://www.taxtmi.com/caselaws?id=790543 Charitable registration under section 12AB and approval under section 80G(5) must be decided on a prima facie review of the objects and genuineness of activities at the threshold stage. The Tribunal held that photographs, bills, activity details and expenditure particulars were sufficient to show prima facie charitable activity, and that incomplete supporting documents alone could not justify rejection. An allegation that the trust benefited a particular religious community also required a concrete adverse finding, which was absent. The rejection of registration and approval was therefore unsustainable, and relief was held to be available. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790543 Charitable registration under section 12AB and approval under section 80G(5) must be decided on a prima facie review of the objects and genuineness of activities at the threshold stage. The Tribunal held that photographs, bills, activity details and expenditure particulars were sufficient to show prima facie charitable activity, and that incomplete supporting documents alone could not justify rejection. An allegation that the trust benefited a particular religious community also required a concrete adverse finding, which was absent. The rejection of registration and approval was therefore unsustainable, and relief was held to be available. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790543