https://www.taxtmi.com/caselaws?id=798107 Cancellation of charitable registration under Section 12AB(4) requires a prior inquiry, satisfaction of a specified violation, and a notice identifying the relevant violation with a reasonable opportunity to respond. General notices that combine the inquiry and cancellation stages, or rely on allegations not put to the trust, do not meet that procedure. Cash deposits already accepted as disclosed fee income cannot establish non-genuine charitable activity. Alleged benefits to specified persons through asset-related payments fall for assessment under Section 13(1)(c), unless evidence establishes non-charitable application, diversion, or activities outside charitable objects; they do not alone constitute a specified violation warranting cancellation or refusal of renewal. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798107 Cancellation of charitable registration under Section 12AB(4) requires a prior inquiry, satisfaction of a specified violation, and a notice identifying the relevant violation with a reasonable opportunity to respond. General notices that combine the inquiry and cancellation stages, or rely on allegations not put to the trust, do not meet that procedure. Cash deposits already accepted as disclosed fee income cannot establish non-genuine charitable activity. Alleged benefits to specified persons through asset-related payments fall for assessment under Section 13(1)(c), unless evidence establishes non-charitable application, diversion, or activities outside charitable objects; they do not alone constitute a specified violation warranting cancellation or refusal of renewal. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798107