https://www.taxtmi.com/caselaws?id=799286 Registration under sections 12AB and 80G(5) should not be rejected solely because charitable activities had not commenced when applications were filed where subsequent activity occurred during their pendency and requires verification to assess genuineness. Delay-condonation explanations submitted with Form 10AB require consideration, including available measures under section 119(2)(b). An activity note may satisfy the need for activity-related information, and Darpan registration is not identified as a statutory condition for either registration or approval. A fresh, speaking determination after due verification and a reasonable opportunity of hearing is required. en-us Fri, 31 Jul 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799286 Registration under sections 12AB and 80G(5) should not be rejected solely because charitable activities had not commenced when applications were filed where subsequent activity occurred during their pendency and requires verification to assess genuineness. Delay-condonation explanations submitted with Form 10AB require consideration, including available measures under section 119(2)(b). An activity note may satisfy the need for activity-related information, and Darpan registration is not identified as a statutory condition for either registration or approval. A fresh, speaking determination after due verification and a reasonable opportunity of hearing is required. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799286