https://www.taxtmi.com/caselaws?id=797483 Registration under section 12AB requires fair consideration of lease documentation, rent expenditure and the genuineness of charitable activities. Where a rent agreement supports payments for land taken from members and the balance sheet records ownership of the building rather than the land, doubts over supporting evidence should not lead to rejection without an opportunity to provide further particulars. The registration application must be reconsidered after granting one final opportunity to substantiate the claim. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797483 Registration under section 12AB requires fair consideration of lease documentation, rent expenditure and the genuineness of charitable activities. Where a rent agreement supports payments for land taken from members and the balance sheet records ownership of the building rather than the land, doubts over supporting evidence should not lead to rejection without an opportunity to provide further particulars. The registration application must be reconsidered after granting one final opportunity to substantiate the claim. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797483