https://www.taxtmi.com/caselaws?id=468448 At the registration stage, the authority may examine financial material only to the extent needed to test the genuineness of the applicant's charitable activities and objects. Donations in particular denominations, routing of funds, temporary loans, dealings with related entities, purchases from related concerns, or maintenance of deposits do not, by themselves, establish that the trust is non-genuine or entitled to denial of registration. Supersession of an existing registration cannot be sustained unless the statutory procedure for specified violations is followed. On the stated reasoning, rejection based on lack of genuineness and the superseding part of the order were both unsustainable. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 06 May 2026 13:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468448 At the registration stage, the authority may examine financial material only to the extent needed to test the genuineness of the applicant's charitable activities and objects. Donations in particular denominations, routing of funds, temporary loans, dealings with related entities, purchases from related concerns, or maintenance of deposits do not, by themselves, establish that the trust is non-genuine or entitled to denial of registration. Supersession of an existing registration cannot be sustained unless the statutory procedure for specified violations is followed. On the stated reasoning, rejection based on lack of genuineness and the superseding part of the order were both unsustainable. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468448