https://www.taxtmi.com/caselaws?id=797010 Registration under Section 12A cannot be directed solely on unpleaded and unsubstantiated oral assertions of charitable activity. Claims concerning implementation of a charitable healthcare project require supporting material on record or legally admissible additional evidence, with formal notice to the Revenue. Registration granted for later years does not establish eligibility for earlier relevant years, which must be assessed from the activities actually undertaken and evidence available for those years. The registration issue therefore requires fresh determination on the existing record and any legally admissible additional evidence. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797010 Registration under Section 12A cannot be directed solely on unpleaded and unsubstantiated oral assertions of charitable activity. Claims concerning implementation of a charitable healthcare project require supporting material on record or legally admissible additional evidence, with formal notice to the Revenue. Registration granted for later years does not establish eligibility for earlier relevant years, which must be assessed from the activities actually undertaken and evidence available for those years. The registration issue therefore requires fresh determination on the existing record and any legally admissible additional evidence. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797010