https://www.taxtmi.com/highlights?id=99546 Renewal of charitable registration under section 12A(1)(ac)(ii) had to be decided by the Commissioner of Income-tax (Exemptions), and transfer of PAN or assessment jurisdiction did not confer subject-matter jurisdiction on the Principal Commissioner (Central); the impugned rejection was therefore without jurisdiction. On merits, the renewal enquiry was confined to genuineness of activities and compliance with allied laws, and could not be expanded into cancellation-style allegations under section 12AB(4). Search-period material, minor irregularities, and Settlement Commission observations did not justify denial where education activity was otherwise accepted. The Tribunal directed renewal of registration and issue of the certificate. en-us Thu, 07 May 2026 07:08:04 +0530 Thu, 07 May 2026 07:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99546 Renewal of charitable registration under section 12A(1)(ac)(ii) had to be decided by the Commissioner of Income-tax (Exemptions), and transfer of PAN or assessment jurisdiction did not confer subject-matter jurisdiction on the Principal Commissioner (Central); the impugned rejection was therefore without jurisdiction. On merits, the renewal enquiry was confined to genuineness of activities and compliance with allied laws, and could not be expanded into cancellation-style allegations under section 12AB(4). Search-period material, minor irregularities, and Settlement Commission observations did not justify denial where education activity was otherwise accepted. The Tribunal directed renewal of registration and issue of the certificate. Highlights Income Tax Thu, 07 May 2026 07:08:04 +0530 https://www.taxtmi.com/highlights?id=99546