https://www.taxtmi.com/caselaws?id=791791 At the registration stage under section 12AB, the enquiry is confined to whether the objects are charitable, the activities are genuine, and other applicable legal compliance is satisfied. Allegations that income benefited specified persons or that loan and rent transactions were excessive relate to exemption and application of income at the assessment stage, not refusal of registration. Section 13 regulates exemption under sections 11 and 12 and does not by itself authorise denial of registration. As no finding showed non-charitable objects, fictitious activities, or false information under section 12AB(4), rejection of registration was unsustainable and registration was to be granted. en-us Mon, 20 Apr 2026 00:00:00 +0530 Tue, 28 Jul 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791791 At the registration stage under section 12AB, the enquiry is confined to whether the objects are charitable, the activities are genuine, and other applicable legal compliance is satisfied. Allegations that income benefited specified persons or that loan and rent transactions were excessive relate to exemption and application of income at the assessment stage, not refusal of registration. Section 13 regulates exemption under sections 11 and 12 and does not by itself authorise denial of registration. As no finding showed non-charitable objects, fictitious activities, or false information under section 12AB(4), rejection of registration was unsustainable and registration was to be granted. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791791