https://www.taxtmi.com/caselaws?id=798282 Renewal of charitable registration under section 12AB cannot be refused merely because no registration existed under the erstwhile section 12A or 12AA regime where the entity obtained registration through the applicable statutory route. A valid registration granted under section 12A(1)(ac)(i) remains operative unless cancelled or withdrawn through the separate procedure under section 12AB(4); it cannot be treated as invalid collaterally during renewal. Rejection also cannot rest on an uncommunicated proposed ground or an unspecified objection to a trust deed. Renewal must be reconsidered by examining charitable objects, genuineness of activities and material legal compliance after a reasonable hearing opportunity. en-us Thu, 02 Jul 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798282 Renewal of charitable registration under section 12AB cannot be refused merely because no registration existed under the erstwhile section 12A or 12AA regime where the entity obtained registration through the applicable statutory route. A valid registration granted under section 12A(1)(ac)(i) remains operative unless cancelled or withdrawn through the separate procedure under section 12AB(4); it cannot be treated as invalid collaterally during renewal. Rejection also cannot rest on an uncommunicated proposed ground or an unspecified objection to a trust deed. Renewal must be reconsidered by examining charitable objects, genuineness of activities and material legal compliance after a reasonable hearing opportunity. Case-Laws Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798282