Mandatory Inquiry into Genuineness of Activities Before Grant of 12AB & 80G Registration: Delhi High Court

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Mandatory Inquiry into Genuineness of Activities Before Grant of 12AB & 80G Registration: Delhi High Court

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Published on

26/02/2026

By Mariya Paliwala

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The Delhi High Court has held that registration under Section 12AB and approval under Section 80G cannot be granted without a mandatory inquiry into the genuineness of a trust’s activities. The bench of Justice Dinesh Mehta and Justice Vinod Kumar set aside an order of the Income Tax Appellate Tribunal (ITAT) that had directed grant…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Mandatory Inquiry