https://www.taxtmi.com/caselaws?id=795680 Section 12AB does not expressly authorise the Commissioner of Income-tax (Exemptions) to impose independent contingent conditions when granting registration, and Rule 17A or Form No. 10AC cannot enlarge that substantive power. Registration cancellation or withdrawal is separately regulated by sections 12AB(4) and 12AB(5), with safeguards tied to specified violations or non-genuine activities. A binding jurisdictional High Court ruling on the irrevocability of charitable trusts cannot be displaced by a proposed Supreme Court challenge. Accordingly, making section 12AB registration and section 80G approval contingent on future higher-court litigation was beyond jurisdiction, and the conditions were deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795680 Section 12AB does not expressly authorise the Commissioner of Income-tax (Exemptions) to impose independent contingent conditions when granting registration, and Rule 17A or Form No. 10AC cannot enlarge that substantive power. Registration cancellation or withdrawal is separately regulated by sections 12AB(4) and 12AB(5), with safeguards tied to specified violations or non-genuine activities. A binding jurisdictional High Court ruling on the irrevocability of charitable trusts cannot be displaced by a proposed Supreme Court challenge. Accordingly, making section 12AB registration and section 80G approval contingent on future higher-court litigation was beyond jurisdiction, and the conditions were deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795680