https://www.taxtmi.com/caselaws?id=799209 Fresh Form 10AB applications for registration may be maintained where an earlier application was rejected solely for belated filing, even if that rejection was not appealed. Registration requires satisfaction as to the genuineness of the trust's activities and compliance with material legal requirements. No statutory bar treats a subsequent application as non-est or as a collateral challenge to the earlier rejection. Any registration granted on a fresh application operates only from its filing date. CBDT guidance permits fresh applications after delay-based rejection, and the proviso to section 12A(1)(ac) permits condonation where reasonable cause exists. en-us Mon, 17 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799209 Fresh Form 10AB applications for registration may be maintained where an earlier application was rejected solely for belated filing, even if that rejection was not appealed. Registration requires satisfaction as to the genuineness of the trust's activities and compliance with material legal requirements. No statutory bar treats a subsequent application as non-est or as a collateral challenge to the earlier rejection. Any registration granted on a fresh application operates only from its filing date. CBDT guidance permits fresh applications after delay-based rejection, and the proviso to section 12A(1)(ac) permits condonation where reasonable cause exists. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799209