https://www.taxtmi.com/caselaws?id=795812 Renewal of charitable registration cannot be rejected for an alleged documentary omission unless the authority verifies the material filed, identifies the specific deficiency, and gives a meaningful opportunity to cure it. Where the earlier registration certificate was assertedly furnished electronically, rejection without confirming its availability or adequacy was unsustainable. The Commissioner, when considering renewal under section 12AB, cannot incidentally declare an existing Form No. 10AC registration invalid; cancellation or withdrawal must follow the prescribed statutory jurisdiction and procedure. The renewal application requires fresh consideration after document verification, an opportunity to provide further material where necessary, and a reasoned decision. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795812 Renewal of charitable registration cannot be rejected for an alleged documentary omission unless the authority verifies the material filed, identifies the specific deficiency, and gives a meaningful opportunity to cure it. Where the earlier registration certificate was assertedly furnished electronically, rejection without confirming its availability or adequacy was unsustainable. The Commissioner, when considering renewal under section 12AB, cannot incidentally declare an existing Form No. 10AC registration invalid; cancellation or withdrawal must follow the prescribed statutory jurisdiction and procedure. The renewal application requires fresh consideration after document verification, an opportunity to provide further material where necessary, and a reasoned decision. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795812