https://www.taxtmi.com/caselaws?id=798661 Cancellation of charitable registration under Section 12AB(4) requires cogent material proving a specified violation, namely non-genuine activities or departure from charitable objects. Assessment-related verification issues, procedural deficiencies, unregistered lease documentation, incidental receipts, unsupported expenditure, family management without prohibited benefit, and recorded donations do not alone meet that threshold. Educational surplus does not negate charitable status where education remains the predominant object and surplus is retained and applied for infrastructure and charitable purposes. Cancellation was therefore invalid and registration was restored. As rejection of Form No. 10AB rested solely on cancellation, that rejection could not survive and appropriate registration was required to be granted. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798661 Cancellation of charitable registration under Section 12AB(4) requires cogent material proving a specified violation, namely non-genuine activities or departure from charitable objects. Assessment-related verification issues, procedural deficiencies, unregistered lease documentation, incidental receipts, unsupported expenditure, family management without prohibited benefit, and recorded donations do not alone meet that threshold. Educational surplus does not negate charitable status where education remains the predominant object and surplus is retained and applied for infrastructure and charitable purposes. Cancellation was therefore invalid and registration was restored. As rejection of Form No. 10AB rested solely on cancellation, that rejection could not survive and appropriate registration was required to be granted. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798661