https://www.taxtmi.com/caselaws?id=799592 Regular registration under section 12AB and connected approval under section 80G(5) require the time limit in section 12A(1)(ac)(iii) to be calculated from the trust's actual commencement of charitable activities. Provisional registration, granted without verification of underlying activities, does not by itself establish that commencement date. Preliminary or administrative expenditure and audited financial statements require factual examination to identify when activities actually began. The commencement date must be verified after providing a reasonable opportunity to submit supporting material, and the registration and approval applications must then be determined afresh. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799592 Regular registration under section 12AB and connected approval under section 80G(5) require the time limit in section 12A(1)(ac)(iii) to be calculated from the trust's actual commencement of charitable activities. Provisional registration, granted without verification of underlying activities, does not by itself establish that commencement date. Preliminary or administrative expenditure and audited financial statements require factual examination to identify when activities actually began. The commencement date must be verified after providing a reasonable opportunity to submit supporting material, and the registration and approval applications must then be determined afresh. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799592