https://www.taxtmi.com/caselaws?id=791536 At the registration stage, charitable status under section 12A read with section 12AB cannot be denied merely because the applicant has fee receipts, tax deduction at source, or filed ITR-6, where the stated objects are charitable and the record does not show that the entity falls within the proviso to section 2(15). The assessee's objects were treated as falling within environmental protection and allied educational awareness, not the residuary limb of general public utility. A mistake in selecting the limb for the application was treated as a technical defect and not a valid ground for outright rejection, and the rejection of registration was set aside. en-us Mon, 11 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791536 At the registration stage, charitable status under section 12A read with section 12AB cannot be denied merely because the applicant has fee receipts, tax deduction at source, or filed ITR-6, where the stated objects are charitable and the record does not show that the entity falls within the proviso to section 2(15). The assessee's objects were treated as falling within environmental protection and allied educational awareness, not the residuary limb of general public utility. A mistake in selecting the limb for the application was treated as a technical defect and not a valid ground for outright rejection, and the rejection of registration was set aside. Case-Laws Income Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791536