https://www.taxtmi.com/caselaws?id=472926 Registration under Section 12AB requires examination of the genuineness of proposed charitable activities, not proof that they have already been executed. Objects providing for old-age homes and senior-citizen facilities, supported by land acquisition, statutory approvals, development expenditure, resident-selection criteria and planned care arrangements, establish a genuine proposed charitable purpose. Where the project remains under development, contemplated facilities and the absence of finalised resident terms do not by themselves establish commerciality. Refusal of registration on those grounds is therefore unsustainable. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 28 Oct 2026 22:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472926 Registration under Section 12AB requires examination of the genuineness of proposed charitable activities, not proof that they have already been executed. Objects providing for old-age homes and senior-citizen facilities, supported by land acquisition, statutory approvals, development expenditure, resident-selection criteria and planned care arrangements, establish a genuine proposed charitable purpose. Where the project remains under development, contemplated facilities and the absence of finalised resident terms do not by themselves establish commerciality. Refusal of registration on those grounds is therefore unsustainable. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472926