https://www.taxtmi.com/caselaws?id=799033 Charitable-registration applications rejected for identified procedural or documentary deficiencies require category-specific reconsideration confined to those deficiencies and related statutory requirements. Delays caused by bona fide reliance on advisers or communication difficulties may be condoned to permit merits adjudication. Subsequently obtained or pending State public-trust registration requires verification rather than automatic denial under section 12AB. Genuineness of activities must be assessed from accounts, actual activities and supporting material, with disclosure of adverse material and an effective rebuttal opportunity. Curable Form No. 10AB defects require permissible rectification, while substantive conditions and limitation remain applicable. Connected section 80G applications require separate examination once the section 12AB premise is restored. en-us Fri, 14 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799033 Charitable-registration applications rejected for identified procedural or documentary deficiencies require category-specific reconsideration confined to those deficiencies and related statutory requirements. Delays caused by bona fide reliance on advisers or communication difficulties may be condoned to permit merits adjudication. Subsequently obtained or pending State public-trust registration requires verification rather than automatic denial under section 12AB. Genuineness of activities must be assessed from accounts, actual activities and supporting material, with disclosure of adverse material and an effective rebuttal opportunity. Curable Form No. 10AB defects require permissible rectification, while substantive conditions and limitation remain applicable. Connected section 80G applications require separate examination once the section 12AB premise is restored. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799033