https://www.taxtmi.com/caselaws?id=791203 In a renewal proceeding under the charitable registration regime, the prescribed authority must act within the statutory framework for renewal and cannot import cancellation-style considerations or rely on past material beyond the permitted enquiry. Jurisdiction for such exemption-registration matters lay with the Commissioner of Income-tax (Exemptions), so a Principal Commissioner acting on a transferred assessment file was not competent to decide the renewal application. On merits, rejection based on earlier search-related material and alleged past violations was unsustainable because the enquiry had to remain confined to genuineness of activities and compliance under the renewal provisions. Renewal was therefore held to be allowable. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 10:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791203 In a renewal proceeding under the charitable registration regime, the prescribed authority must act within the statutory framework for renewal and cannot import cancellation-style considerations or rely on past material beyond the permitted enquiry. Jurisdiction for such exemption-registration matters lay with the Commissioner of Income-tax (Exemptions), so a Principal Commissioner acting on a transferred assessment file was not competent to decide the renewal application. On merits, rejection based on earlier search-related material and alleged past violations was unsustainable because the enquiry had to remain confined to genuineness of activities and compliance under the renewal provisions. Renewal was therefore held to be allowable. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791203