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 approval solely on self-attested material already filed. The notes state that the applicant failed to provide documents sought for verifying educational activities, approvals, accounts, staff payments, fees and donations, so the inability to verify genuineness was justified. As the non-compliance arose from a mistaken understanding of the remand, the applications were restored for fresh decision with a further opportunity to furnish relevant self-attested or self-certified documents. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +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 approval solely on self-attested material already filed. The notes state that the applicant failed to provide documents sought for verifying educational activities, approvals, accounts, staff payments, fees and donations, so the inability to verify genuineness was justified. As the non-compliance arose from a mistaken understanding of the remand, the applications were restored for fresh decision with a further opportunity to furnish 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