https://www.taxtmi.com/caselaws?id=801976 Initial registration under Section 12A requires examination of the institution's stated objects, project report and purpose. Non-commencement of operations and recovery of subsidised or concessional accommodation or service charges do not, by themselves, establish commercial activity; an undertaking not to sell units also addresses concerns of an outright-sale model. Initial charitable registration should therefore not be refused solely on anticipated commercial conduct. Approval under Section 80G, which enables donor tax deductions, remains distinct from Section 12A registration and requires independent satisfaction of statutory conditions. It cannot follow automatically from registration and requires fresh determination where the necessary inquiry has not occurred. en-us Thu, 15 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801976 Initial registration under Section 12A requires examination of the institution's stated objects, project report and purpose. Non-commencement of operations and recovery of subsidised or concessional accommodation or service charges do not, by themselves, establish commercial activity; an undertaking not to sell units also addresses concerns of an outright-sale model. Initial charitable registration should therefore not be refused solely on anticipated commercial conduct. Approval under Section 80G, which enables donor tax deductions, remains distinct from Section 12A registration and requires independent satisfaction of statutory conditions. It cannot follow automatically from registration and requires fresh determination where the necessary inquiry has not occurred. Case-Laws Income Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801976