https://www.taxtmi.com/highlights?id=104887 Cancellation of charitable-trust registration under section 12AA(3) depends on whether activities are non-genuine or conducted contrary to charitable objects. Registration proceedings assess the institution's charitable character and overall conduct, while alleged irregular receipts or income application in specified years are matters for assessment proceedings. Alleged capitation fees supported only by uncorroborated material recovered from third parties do not, without evidence of institutional receipt, establish that the trust's activities as a whole are non-genuine. Continuing educational and medical services, scholarships, and free treatment remain relevant to the genuineness inquiry. en-us Tue, 13 Oct 2026 10:01:44 +0530 Tue, 13 Oct 2026 10:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104887 Cancellation of charitable-trust registration under section 12AA(3) depends on whether activities are non-genuine or conducted contrary to charitable objects. Registration proceedings assess the institution's charitable character and overall conduct, while alleged irregular receipts or income application in specified years are matters for assessment proceedings. Alleged capitation fees supported only by uncorroborated material recovered from third parties do not, without evidence of institutional receipt, establish that the trust's activities as a whole are non-genuine. Continuing educational and medical services, scholarships, and free treatment remain relevant to the genuineness inquiry. Highlights Income Tax Tue, 13 Oct 2026 10:01:44 +0530 https://www.taxtmi.com/highlights?id=104887