https://www.taxtmi.com/caselaws?id=802665 Renewal of charitable registration under Section 12AB involves inquiry into charitable objects and the genuineness of activities, including their sources and manner of financing. Presumptive taxation under Section 115BBC ordinarily falls outside that inquiry, but donation circumstances may be relevant to genuineness. Limited donor particulars, unexplained cash collection and handling, and insufficient correlation between expenditure and charitable activities can affect the assessment. Associations between managers and other organisations may provide relevant leads. Previous registration does not confer a vested right to renewal under the principle of consistency. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 13 Nov 2026 08:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802665 Renewal of charitable registration under Section 12AB involves inquiry into charitable objects and the genuineness of activities, including their sources and manner of financing. Presumptive taxation under Section 115BBC ordinarily falls outside that inquiry, but donation circumstances may be relevant to genuineness. Limited donor particulars, unexplained cash collection and handling, and insufficient correlation between expenditure and charitable activities can affect the assessment. Associations between managers and other organisations may provide relevant leads. Previous registration does not confer a vested right to renewal under the principle of consistency. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802665