https://www.taxtmi.com/caselaws?id=800226 Section 12AB registration rejected for alleged non-submission of information requires a proper opportunity to furnish the material, particularly where charitable character and registration history are established. Subsequent registration may operate from the date of the original application. Once charitable objects and genuine activities are accepted, registration should not be made conditional on prospective compliance measures concerning commercial receipts or updating of returns; any cancellation must follow the prescribed legal process. Approval under section 80G requires fresh consideration on relevant material and after a proper hearing where section 12AB registration has been directed from the original application date. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800226 Section 12AB registration rejected for alleged non-submission of information requires a proper opportunity to furnish the material, particularly where charitable character and registration history are established. Subsequent registration may operate from the date of the original application. Once charitable objects and genuine activities are accepted, registration should not be made conditional on prospective compliance measures concerning commercial receipts or updating of returns; any cancellation must follow the prescribed legal process. Approval under section 80G requires fresh consideration on relevant material and after a proper hearing where section 12AB registration has been directed from the original application date. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800226