https://www.taxtmi.com/caselaws?id=791927 Applications for permanent registration and approval under the charitable exemption regime cannot be rejected mechanically merely because full activities have not yet commenced where the applicant shows bona fide preparatory steps towards its objects. The authority must independently examine the trust deed, the material placed on record, and the steps already taken to establish the institution, rather than relying only on a report stating that activities have not started. A personal hearing should also be afforded before rejection. On these principles, the rejection orders were set aside and the matter was remanded for fresh consideration. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 19 May 2026 15:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791927 Applications for permanent registration and approval under the charitable exemption regime cannot be rejected mechanically merely because full activities have not yet commenced where the applicant shows bona fide preparatory steps towards its objects. The authority must independently examine the trust deed, the material placed on record, and the steps already taken to establish the institution, rather than relying only on a report stating that activities have not started. A personal hearing should also be afforded before rejection. On these principles, the rejection orders were set aside and the matter was remanded for fresh consideration. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791927