https://www.taxtmi.com/caselaws?id=791255 In renewal proceedings under the amended charitable registration regime, the authority must confine itself to the statutory enquiry for renewal and cannot import cancellation grounds or rely on earlier search-year allegations. Territorial exemption jurisdiction was treated as distinct from assessment jurisdiction, so transfer of the assessment case did not by itself transfer the power to decide renewal applications. The Tribunal also held that old material, settlement proceedings, and unproven past violations could not be used to deny renewal where the charitable and educational activities were found genuine and supported by the assessment report. Renewal was therefore directed to be granted with the requisite certificate. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 10:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791255 In renewal proceedings under the amended charitable registration regime, the authority must confine itself to the statutory enquiry for renewal and cannot import cancellation grounds or rely on earlier search-year allegations. Territorial exemption jurisdiction was treated as distinct from assessment jurisdiction, so transfer of the assessment case did not by itself transfer the power to decide renewal applications. The Tribunal also held that old material, settlement proceedings, and unproven past violations could not be used to deny renewal where the charitable and educational activities were found genuine and supported by the assessment report. Renewal was therefore directed to be granted with the requisite certificate. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791255