https://www.taxtmi.com/caselaws?id=795923 Section 12AB registration requires examination of charitable objects, genuineness of activities and legal compliance material to those objects; unverified regulatory allegations or accounting discrepancies do not justify refusal unless they objectively show non-genuine or non-charitable activity. Funding arrangements, institutional autonomy, contributions, scholarships and any admissions nexus require evidence-based verification. Cancellation of an existing registration must proceed separately under section 12AB(4), with the specified violation and hearing requirements, and cannot be effected through a renewal decision. Where section 80G(5) approval depends on the registration determination, it requires fresh consideration alongside the renewed section 12AB enquiry. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795923 Section 12AB registration requires examination of charitable objects, genuineness of activities and legal compliance material to those objects; unverified regulatory allegations or accounting discrepancies do not justify refusal unless they objectively show non-genuine or non-charitable activity. Funding arrangements, institutional autonomy, contributions, scholarships and any admissions nexus require evidence-based verification. Cancellation of an existing registration must proceed separately under section 12AB(4), with the specified violation and hearing requirements, and cannot be effected through a renewal decision. Where section 80G(5) approval depends on the registration determination, it requires fresh consideration alongside the renewed section 12AB enquiry. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795923