https://www.taxtmi.com/caselaws?id=795811 Renewal of registration under section 12AB cannot be rejected solely because the earlier registration certificate was not produced where there is no adverse finding on charitable objects or the genuineness of activities. A subsequently produced certificate must be verified from departmental records. A subsisting registration cannot be treated as invalid through a collateral observation during renewal proceedings; cancellation requires use of the prescribed statutory mechanism, recorded satisfaction, reasonable opportunity of hearing, and a specific written order. The renewal application requires reconsideration after verification of the earlier registration certificate and eligibility under applicable law. 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=795811 Renewal of registration under section 12AB cannot be rejected solely because the earlier registration certificate was not produced where there is no adverse finding on charitable objects or the genuineness of activities. A subsequently produced certificate must be verified from departmental records. A subsisting registration cannot be treated as invalid through a collateral observation during renewal proceedings; cancellation requires use of the prescribed statutory mechanism, recorded satisfaction, reasonable opportunity of hearing, and a specific written order. The renewal application requires reconsideration after verification of the earlier registration certificate and eligibility under applicable law. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795811