https://www.taxtmi.com/caselaws?id=796477 Registration under section 12AB and approval under section 80G require verification of the genuineness of an applicant's activities. A prior remand for fresh examination does not require grant solely on self-attested material already filed. Failure to provide requested records concerning educational activities, approvals, accounts, staff payments, fees and donations may justify inability to verify genuineness. Where non-compliance resulted from the applicant's mistaken belief that no further documents were required after remand, the applications may be restored for fresh consideration with a further opportunity to submit relevant self-attested or self-certified documents. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 18 Sep 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796477 Registration under section 12AB and approval under section 80G require verification of the genuineness of an applicant's activities. A prior remand for fresh examination does not require grant solely on self-attested material already filed. Failure to provide requested records concerning educational activities, approvals, accounts, staff payments, fees and donations may justify inability to verify genuineness. Where non-compliance resulted from the applicant's mistaken belief that no further documents were required after remand, the applications may be restored for fresh consideration with a further opportunity to submit relevant self-attested or self-certified documents. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796477