https://www.taxtmi.com/highlights?id=105077 Section 12AB requires the Commissioner to grant or reject charitable-registration applications after examining objects, genuineness of activities and material legal compliance. It does not create a category of registration whose effectiveness or tax benefits are suspended pending future litigation. Conditions may operate only where they reflect statutory requirements; prescribed forms, rules and administrative circulars cannot enlarge substantive powers. Post-registration concerns must be addressed through the separate cancellation process, including inquiry and hearing safeguards. A binding jurisdictional ruling remains applicable unless stayed, modified or reversed. The absence of an express irrevocability clause does not itself establish that a public charitable trust is revocable where no power of revocation is reserved. en-us Thu, 15 Oct 2026 17:53:21 +0530 Thu, 15 Oct 2026 17:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105077 Section 12AB requires the Commissioner to grant or reject charitable-registration applications after examining objects, genuineness of activities and material legal compliance. It does not create a category of registration whose effectiveness or tax benefits are suspended pending future litigation. Conditions may operate only where they reflect statutory requirements; prescribed forms, rules and administrative circulars cannot enlarge substantive powers. Post-registration concerns must be addressed through the separate cancellation process, including inquiry and hearing safeguards. A binding jurisdictional ruling remains applicable unless stayed, modified or reversed. The absence of an express irrevocability clause does not itself establish that a public charitable trust is revocable where no power of revocation is reserved. Highlights Income Tax Thu, 15 Oct 2026 17:53:21 +0530 https://www.taxtmi.com/highlights?id=105077