https://www.taxtmi.com/caselaws?id=800648 Registration under Section 12AB is confined to verifying the genuineness of charitable activities and compliance with material requirements of applicable law; it cannot become an income assessment based only on the mode, amount, or verifiability of donations. Recorded donations and expenditure towards stated charitable objects demonstrate that activities have commenced, absent any finding that those activities are non-genuine. Registration must therefore be granted where the relevant charitable activities and legal compliance are established. A delayed appeal may be admitted on sufficient cause where the explanation shows no mala fides or deliberate delay, with substantial justice prevailing over technicality. en-us Mon, 07 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800648 Registration under Section 12AB is confined to verifying the genuineness of charitable activities and compliance with material requirements of applicable law; it cannot become an income assessment based only on the mode, amount, or verifiability of donations. Recorded donations and expenditure towards stated charitable objects demonstrate that activities have commenced, absent any finding that those activities are non-genuine. Registration must therefore be granted where the relevant charitable activities and legal compliance are established. A delayed appeal may be admitted on sufficient cause where the explanation shows no mala fides or deliberate delay, with substantial justice prevailing over technicality. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800648