https://www.taxtmi.com/caselaws?id=791258 Renewal of registration under section 12A(1)(ac)(ii) depended on whether the trust's activities were genuine and whether it complied with other laws material to its objects. The Commissioner could refuse renewal under the new section 12AB framework only on a proper finding that these conditions were not met, and cancellation under section 12AB(4) required a specified violation. Land purchases, cancellations, or change in acquisition strategy for educational purposes did not by themselves show non-genuine activity, especially where one site was unsuitable, another was affected by litigation, and the institution had long been running. Mere suspicion was insufficient, and renewal was directed to be granted. en-us Mon, 04 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791258 Renewal of registration under section 12A(1)(ac)(ii) depended on whether the trust's activities were genuine and whether it complied with other laws material to its objects. The Commissioner could refuse renewal under the new section 12AB framework only on a proper finding that these conditions were not met, and cancellation under section 12AB(4) required a specified violation. Land purchases, cancellations, or change in acquisition strategy for educational purposes did not by themselves show non-genuine activity, especially where one site was unsuitable, another was affected by litigation, and the institution had long been running. Mere suspicion was insufficient, and renewal was directed to be granted. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791258