https://www.taxtmi.com/caselaws?id=794980 Registration under Section 12AB requires the Commissioner to disclose the substance of any Assessing Officer's report, allow the applicant to rebut it, and independently assess the application. Reliance substantially on an undisclosed report, without an effective hearing, is procedurally defective; the trust's stated objects of teaching the Vedas and Upanishads and promoting Sanatan Dharma do not alone justify rejection. Approval under Section 80G(5) depends on establishing eligibility for Section 12AB registration and must be reconsidered after that determination. Both applications therefore require fresh consideration under the prescribed procedure. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794980 Registration under Section 12AB requires the Commissioner to disclose the substance of any Assessing Officer's report, allow the applicant to rebut it, and independently assess the application. Reliance substantially on an undisclosed report, without an effective hearing, is procedurally defective; the trust's stated objects of teaching the Vedas and Upanishads and promoting Sanatan Dharma do not alone justify rejection. Approval under Section 80G(5) depends on establishing eligibility for Section 12AB registration and must be reconsidered after that determination. Both applications therefore require fresh consideration under the prescribed procedure. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794980