Hazrat Mufti Mahmood Hasan Gangohi (rahimahullah) mentioned:
The object of taubah is to regret and be remorseful over one’s sins. One should ponder that, ‘I have committed this error whereas I was not supposed to have done so.’ By showing remorse and regret, a person is pleading before Almighty Allah Ta‘ala to forgive his wrongdoings and shortfalls. However, some necessary steps are essential for the acceptance of this repentance. Paying mere lip service and proclaiming, “Forgive my sins, I am repenting”, is insufficient.
In Kanpur, one of my friends had a 4-year-old child. He complained to me that this child was always asking for money. ‘Why is it that you are always asking for money?’ I asked, reprimanding him. He immediately caught hold of both his ears with his hands (in a manner of repenting). ‘Will you ask for money in future?’ I added. ‘No, never again!’ he assured me. Thereafter he struck his father on his knee and said: ‘Now give me the money since I have repented!’
Our repentance, nowadays, is similar to this child’s repentance. We feel that merely mentioning the word taubah is sufficient and no other recourse is required. (Discourses of Faqeeh-ul-Ummah Hazrat Mufti Mahmood Hasan Gangohi, vol. 1, pg. 207)