https://www.taxtmi.com/caselaws?id=799208 Section 12A renewal must be assessed by the competent authority on the charitable character of the objects and the genuineness of activities. A subsisting determination that an earlier cancellation lacked jurisdiction, combined with the absence of a transfer order under Section 127, prevents rejection of renewal on the same search material. For an institution operating a school, alleged diversion of funds and Section 13 violations concern exemption eligibility and require assessment-stage examination rather than registration renewal. Rule 17A(g) limits relevant accounts to the prescribed immediately preceding period. Renewal and consequential Section 80G approval follow where the prescribed registration inquiry is satisfied. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799208 Section 12A renewal must be assessed by the competent authority on the charitable character of the objects and the genuineness of activities. A subsisting determination that an earlier cancellation lacked jurisdiction, combined with the absence of a transfer order under Section 127, prevents rejection of renewal on the same search material. For an institution operating a school, alleged diversion of funds and Section 13 violations concern exemption eligibility and require assessment-stage examination rather than registration renewal. Rule 17A(g) limits relevant accounts to the prescribed immediately preceding period. Renewal and consequential Section 80G approval follow where the prescribed registration inquiry is satisfied. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799208