https://www.taxtmi.com/caselaws?id=795929 Renewal of charitable registration under Section 12AB(1)(b) is described as limited to assessing the genuineness of activities and compliance with material laws during the three years immediately preceding the application. Rule 17A(2)(g) and the five-year registration cycle are presented as restricting the financial and activity review to that period. The notes state that pre-2021 search material and unverified allegations from earlier years cannot alone support rejection where relevant-period evidence has not been discredited. They further state that a Form 10AB application and consequential Section 80G approval should be considered on the relevant-period record. en-us Wed, 22 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795929 Renewal of charitable registration under Section 12AB(1)(b) is described as limited to assessing the genuineness of activities and compliance with material laws during the three years immediately preceding the application. Rule 17A(2)(g) and the five-year registration cycle are presented as restricting the financial and activity review to that period. The notes state that pre-2021 search material and unverified allegations from earlier years cannot alone support rejection where relevant-period evidence has not been discredited. They further state that a Form 10AB application and consequential Section 80G approval should be considered on the relevant-period record. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795929