https://www.taxtmi.com/caselaws?id=796090 Registration under Section 12AB cannot be refused solely because a trust deed is unregistered. Non-registration, by itself, does not justify rejection; the relevant legal requirements concerning the trust's immovable property and any registration before the Charity Commissioner require reconsideration. The trust must also receive an adequate opportunity to rectify any identified defects before a fresh decision is made. The rejection was set aside and the registration application was restored for fresh adjudication. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796090 Registration under Section 12AB cannot be refused solely because a trust deed is unregistered. Non-registration, by itself, does not justify rejection; the relevant legal requirements concerning the trust's immovable property and any registration before the Charity Commissioner require reconsideration. The trust must also receive an adequate opportunity to rectify any identified defects before a fresh decision is made. The rejection was set aside and the registration application was restored for fresh adjudication. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796090