https://www.taxtmi.com/caselaws?id=793353 Registration under section 12AB could not be refused on the footing that no application had been filed after amendment of the objects, because the record showed an application under section 12A(1)(ac)(v) had been filed and had resulted in approval in Form 10AD. The later refusal was therefore based on a factual premise contradicted by the departmental record, and no adverse finding was made that the objects were non-charitable, the activities were not genuine, or any material law had been violated. Once the denial of 12AB registration failed, the consequential rejection of approval under section 80G also fell away because it had no independent foundation. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793353 Registration under section 12AB could not be refused on the footing that no application had been filed after amendment of the objects, because the record showed an application under section 12A(1)(ac)(v) had been filed and had resulted in approval in Form 10AD. The later refusal was therefore based on a factual premise contradicted by the departmental record, and no adverse finding was made that the objects were non-charitable, the activities were not genuine, or any material law had been violated. Once the denial of 12AB registration failed, the consequential rejection of approval under section 80G also fell away because it had no independent foundation. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793353