https://www.taxtmi.com/caselaws?id=799505 Charitable-registration applications rejected for absent or pending State public-trust registration, insufficient evidence of genuine activities, or curable filing defects require category-specific reconsideration. A subsequently obtained State-registration certificate must be verified for authenticity, validity and applicability, while a pending application should permit later production of the certificate. Genuineness requires examination of accounts, actual activities, supporting material and their nexus with stated objects, with disclosure of adverse material and a fair opportunity to respond. Curable defects in Form 10AB should be rectified where legally permissible. Consequential tax-exemption approval refusals require fresh consideration while retaining independent statutory conditions. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799505 Charitable-registration applications rejected for absent or pending State public-trust registration, insufficient evidence of genuine activities, or curable filing defects require category-specific reconsideration. A subsequently obtained State-registration certificate must be verified for authenticity, validity and applicability, while a pending application should permit later production of the certificate. Genuineness requires examination of accounts, actual activities, supporting material and their nexus with stated objects, with disclosure of adverse material and a fair opportunity to respond. Curable defects in Form 10AB should be rectified where legally permissible. Consequential tax-exemption approval refusals require fresh consideration while retaining independent statutory conditions. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799505