https://www.taxtmi.com/highlights?id=105149 Renewal of charitable registration requires a substantive examination of whether charitable objects and activities are genuine, rather than a formal review of constitutional documents or token activity. The prescribed authority may scrutinise funding, including donor particulars and inadequately identified cash donations, where these affect the credibility of activities. Activity reports must demonstrate a link between expenditure and identifiable beneficiaries and establish benefit across society. Earlier registration does not confer a vested right to renewal, permitting fresh review of the immediately preceding financial years. en-us Mon, 19 Oct 2026 07:01:13 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105149 Renewal of charitable registration requires a substantive examination of whether charitable objects and activities are genuine, rather than a formal review of constitutional documents or token activity. The prescribed authority may scrutinise funding, including donor particulars and inadequately identified cash donations, where these affect the credibility of activities. Activity reports must demonstrate a link between expenditure and identifiable beneficiaries and establish benefit across society. Earlier registration does not confer a vested right to renewal, permitting fresh review of the immediately preceding financial years. Highlights Income Tax Mon, 19 Oct 2026 07:01:13 +0530 https://www.taxtmi.com/highlights?id=105149