https://www.taxtmi.com/caselaws?id=471749 Registration under section 12AB depends on charitable objects and the genuineness of activities carried out in furtherance of those objects. Education falls within charitable purpose. Interest-free advances to other entities while bearing interest on borrowings, or concerns about possible diversion of funds, ordinarily require assessment-stage examination and do not alone justify refusing registration where genuine charitable activities are established. Supersession of existing registration requires prescribed due process for a specified violation. Approval under section 80G(5) cannot be declined solely because of a refusal of section 12AB registration; the approval application must be considered independently in accordance with law. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 13:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471749 Registration under section 12AB depends on charitable objects and the genuineness of activities carried out in furtherance of those objects. Education falls within charitable purpose. Interest-free advances to other entities while bearing interest on borrowings, or concerns about possible diversion of funds, ordinarily require assessment-stage examination and do not alone justify refusing registration where genuine charitable activities are established. Supersession of existing registration requires prescribed due process for a specified violation. Approval under section 80G(5) cannot be declined solely because of a refusal of section 12AB registration; the approval application must be considered independently in accordance with law. Case-Laws Income Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471749