https://www.taxtmi.com/caselaws?id=799207 Section 12AB registration concerns an institution's charitable objects and the genuineness of its activities, not year-specific assessment objections concerning expenditure, income application or accounting. Overseas professional training reimbursements serving healthcare in India do not by themselves constitute charitable activity outside India. Unresolved regulatory-compliance allegations do not independently establish non-genuine activities. Medical-relief institutions may charge fees and retain reinvested operating surpluses where resources support facilities, research, education and free or concessional treatment. Retrospective cancellation requires cogent material of non-genuine activities or departure from charitable objects; corresponding section 80G refusal requires an independent statutory basis. en-us Mon, 03 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799207 Section 12AB registration concerns an institution's charitable objects and the genuineness of its activities, not year-specific assessment objections concerning expenditure, income application or accounting. Overseas professional training reimbursements serving healthcare in India do not by themselves constitute charitable activity outside India. Unresolved regulatory-compliance allegations do not independently establish non-genuine activities. Medical-relief institutions may charge fees and retain reinvested operating surpluses where resources support facilities, research, education and free or concessional treatment. Retrospective cancellation requires cogent material of non-genuine activities or departure from charitable objects; corresponding section 80G refusal requires an independent statutory basis. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799207