https://www.taxtmi.com/caselaws?id=795916 Registration under section 12AB requires examination of the trust's objects, the genuineness of its activities and material legal compliance. Refusal or cancellation under section 12AB(4) must rest on a definite, recorded finding of a specified violation within the statutory Explanation. Concerns regarding cash deposits, donations, expenditure and possible application of section 13(1)(b), without identifying a contravention of applicable law, do not establish such a violation. Contentions on the character and genuineness of activities and section 13(1)(b) require determination. A fresh inquiry into receipts, donor trusts, fund application, salary expenditure and legal compliance, with an effective hearing opportunity, is required. en-us Mon, 01 Jun 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795916 Registration under section 12AB requires examination of the trust's objects, the genuineness of its activities and material legal compliance. Refusal or cancellation under section 12AB(4) must rest on a definite, recorded finding of a specified violation within the statutory Explanation. Concerns regarding cash deposits, donations, expenditure and possible application of section 13(1)(b), without identifying a contravention of applicable law, do not establish such a violation. Contentions on the character and genuineness of activities and section 13(1)(b) require determination. A fresh inquiry into receipts, donor trusts, fund application, salary expenditure and legal compliance, with an effective hearing opportunity, is required. Case-Laws Income Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795916