https://www.taxtmi.com/caselaws?id=799502 Section 12AB registration requires a prima facie enquiry into charitable objects, the genuineness of actual or proposed activities, and material legal compliance; it is not a full assessment of every receipt or expenditure. Verified charitable medical activities, including eye camps, patient treatment, medical equipment and hospital facilities, support genuineness where explanations remain undisplaced by contrary evidence. Related-party rent or incomplete supporting records do not alone prove a sham arrangement, private benefit, or diversion of funds. Section 80G(5) approval cannot be refused solely because section 12AB registration was denied where no independent breach of section 80G(5) conditions or rule 11AA is identified. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799502 Section 12AB registration requires a prima facie enquiry into charitable objects, the genuineness of actual or proposed activities, and material legal compliance; it is not a full assessment of every receipt or expenditure. Verified charitable medical activities, including eye camps, patient treatment, medical equipment and hospital facilities, support genuineness where explanations remain undisplaced by contrary evidence. Related-party rent or incomplete supporting records do not alone prove a sham arrangement, private benefit, or diversion of funds. Section 80G(5) approval cannot be refused solely because section 12AB registration was denied where no independent breach of section 80G(5) conditions or rule 11AA is identified. Case-Laws Income Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799502