https://www.taxtmi.com/caselaws?id=798949 Subsisting registration of a charitable trust supports renewal where the registration remains valid and has not been withdrawn or cancelled in accordance with law. Renewal under section 12A(1)(ac)(ii) applies to an existing registered trust whose registration is due to expire. An erroneous selection of a sub-clause in an earlier regular-registration application does not erase the legal existence of registration granted by the competent authority. Refusal cannot rest solely on the trust's absence of registration under the erstwhile regime before 1 April 2021, particularly where no objection concerns its objects, genuineness of activities, or compliance with registration conditions. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798949 Subsisting registration of a charitable trust supports renewal where the registration remains valid and has not been withdrawn or cancelled in accordance with law. Renewal under section 12A(1)(ac)(ii) applies to an existing registered trust whose registration is due to expire. An erroneous selection of a sub-clause in an earlier regular-registration application does not erase the legal existence of registration granted by the competent authority. Refusal cannot rest solely on the trust's absence of registration under the erstwhile regime before 1 April 2021, particularly where no objection concerns its objects, genuineness of activities, or compliance with registration conditions. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798949