https://www.taxtmi.com/caselaws?id=801327 Section 12AB renewal requires an assessee to establish the genuineness of its charitable objects and activities, not merely produce constitutional documents or evidence of token activity. Donor source and identity information may be examined at renewal where it bears on authenticity, although conclusive taxation of anonymous donations generally belongs to assessment proceedings. Substantial cash donations lacking PAN or Aadhaar details, inadequate linkage between expenditure and identifiable beneficiaries, limited evidence of public benefit, and relevant management-related adverse information can collectively undermine genuineness. Earlier registration or past acceptance does not create a vested right to renewal. Failure to dispel such doubts supports refusal of renewal. en-us Wed, 07 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801327 Section 12AB renewal requires an assessee to establish the genuineness of its charitable objects and activities, not merely produce constitutional documents or evidence of token activity. Donor source and identity information may be examined at renewal where it bears on authenticity, although conclusive taxation of anonymous donations generally belongs to assessment proceedings. Substantial cash donations lacking PAN or Aadhaar details, inadequate linkage between expenditure and identifiable beneficiaries, limited evidence of public benefit, and relevant management-related adverse information can collectively undermine genuineness. Earlier registration or past acceptance does not create a vested right to renewal. Failure to dispel such doubts supports refusal of renewal. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801327