https://www.taxtmi.com/caselaws?id=796890 Charitable registration under section 12AB cannot be refused merely because objects permit charging fees or because rent is paid to a trustee's spouse. Objects relating to public facilities, medical relief, poverty relief, education, skill development and public welfare remain charitable where profits cannot be privately distributed and activities are genuinely pursued. Food distribution, marriage assistance and Gau Seva supported genuineness; unverified concerns over related-party rent and residential use required examination rather than a finding of diversion. Section 80G approval could not be denied once section 12AB registration was due, and the Form 10AB application was timely under the extended filing deadline. Assessment authorities may examine ongoing statutory compliance. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796890 Charitable registration under section 12AB cannot be refused merely because objects permit charging fees or because rent is paid to a trustee's spouse. Objects relating to public facilities, medical relief, poverty relief, education, skill development and public welfare remain charitable where profits cannot be privately distributed and activities are genuinely pursued. Food distribution, marriage assistance and Gau Seva supported genuineness; unverified concerns over related-party rent and residential use required examination rather than a finding of diversion. Section 80G approval could not be denied once section 12AB registration was due, and the Form 10AB application was timely under the extended filing deadline. Assessment authorities may examine ongoing statutory compliance. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796890