https://www.taxtmi.com/caselaws?id=800874 Section 12AA(3) permits cancellation of charitable registration only where activities are non-genuine or depart from the trust's stated objects. Alleged capitation fees based on inconsistent third-party loose sheets and statements, without corroboration from parents, students, institutional records, unexplained cash, or evidence of diversion, do not by themselves establish institutional non-genuineness. Isolated receipt-related allegations may instead be examined in assessment proceedings, including any denial of exemption where legally justified. An inherent-jurisdiction objection remains maintainable despite prior non-objection because consent, acquiescence, or waiver cannot confer jurisdiction; the underlying validity of the asserted jurisdiction requires separate adjudication. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800874 Section 12AA(3) permits cancellation of charitable registration only where activities are non-genuine or depart from the trust's stated objects. Alleged capitation fees based on inconsistent third-party loose sheets and statements, without corroboration from parents, students, institutional records, unexplained cash, or evidence of diversion, do not by themselves establish institutional non-genuineness. Isolated receipt-related allegations may instead be examined in assessment proceedings, including any denial of exemption where legally justified. An inherent-jurisdiction objection remains maintainable despite prior non-objection because consent, acquiescence, or waiver cannot confer jurisdiction; the underlying validity of the asserted jurisdiction requires separate adjudication. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800874