https://www.taxtmi.com/caselaws?id=800561 Registration of a trust cannot be rejected on adverse verification findings without confronting the trust with that material and providing an effective hearing. Donations and expenditure reflected in financial and activity records do not, by themselves, establish that the trust has not commenced activities. The registering authority must independently verify whether activities are carried on and examine their genuineness. A fresh registration application remains permissible after activities commence despite an earlier unappealed rejection, as no statutory bar prevents a further application. The rejection was quashed, requiring fresh adjudication after due opportunity of hearing. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800561 Registration of a trust cannot be rejected on adverse verification findings without confronting the trust with that material and providing an effective hearing. Donations and expenditure reflected in financial and activity records do not, by themselves, establish that the trust has not commenced activities. The registering authority must independently verify whether activities are carried on and examine their genuineness. A fresh registration application remains permissible after activities commence despite an earlier unappealed rejection, as no statutory bar prevents a further application. The rejection was quashed, requiring fresh adjudication after due opportunity of hearing. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800561