https://www.taxtmi.com/caselaws?id=795752 Refusal of section 12AB renewal cannot rest solely on non-renewal of foreign-contribution registration without independently assessing whether that issue materially affects the trust's charitable objects, the genuineness of its activities, or compliance with laws material to achieving those objects. The article notes that the distinction between non-renewal and cancellation, the ability to make a fresh foreign-contribution application, and the absence of foreign receipts required verification. Because section 80G approval was refused only as a consequence of the section 12AB refusal, it also required reconsideration. Both applications were remitted for fresh assessment after hearing. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795752 Refusal of section 12AB renewal cannot rest solely on non-renewal of foreign-contribution registration without independently assessing whether that issue materially affects the trust's charitable objects, the genuineness of its activities, or compliance with laws material to achieving those objects. The article notes that the distinction between non-renewal and cancellation, the ability to make a fresh foreign-contribution application, and the absence of foreign receipts required verification. Because section 80G approval was refused only as a consequence of the section 12AB refusal, it also required reconsideration. Both applications were remitted for fresh assessment after hearing. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795752