https://www.taxtmi.com/caselaws?id=798558 Section 80G regular-approval applications should not be rejected solely for delayed filing of Form No. 10AB where the institution held provisional approval and no deliberate suppression, contumacious conduct, or unintended benefit is indicated. Substantive eligibility must instead be examined. A public charitable trust remains irrevocable by operation of law unless its governing instrument expressly reserves revocation, re-transfer of income or assets, or re-assumption of control. Therefore, the absence of express irrevocability or dissolution clauses, and a corresponding affirmative Form No. 10AB response, do not independently justify rejection. The application requires fresh consideration of charitable objects, genuineness of activities, statutory compliance, and an effective hearing opportunity. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798558 Section 80G regular-approval applications should not be rejected solely for delayed filing of Form No. 10AB where the institution held provisional approval and no deliberate suppression, contumacious conduct, or unintended benefit is indicated. Substantive eligibility must instead be examined. A public charitable trust remains irrevocable by operation of law unless its governing instrument expressly reserves revocation, re-transfer of income or assets, or re-assumption of control. Therefore, the absence of express irrevocability or dissolution clauses, and a corresponding affirmative Form No. 10AB response, do not independently justify rejection. The application requires fresh consideration of charitable objects, genuineness of activities, statutory compliance, and an effective hearing opportunity. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798558