https://www.taxtmi.com/caselaws?id=795929 Renewal of registration under Section 12AB(1)(b) requires examination of 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 framework confine the renewal review to that period, preventing reliance on earlier material to refuse renewal. Pre-2021 search allegations could not justify rejection where relevant-period evidence was neither discredited nor found deficient, and the institution established its educational and charitable activities. The Form 10AB application was required to be accepted, with consequential approval under Section 80G(5), based 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 registration under Section 12AB(1)(b) requires examination of 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 framework confine the renewal review to that period, preventing reliance on earlier material to refuse renewal. Pre-2021 search allegations could not justify rejection where relevant-period evidence was neither discredited nor found deficient, and the institution established its educational and charitable activities. The Form 10AB application was required to be accepted, with consequential approval under Section 80G(5), based on the relevant-period record. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795929