Limitation for cancellation of registration ran from the end of...

Limitation for cancellation of registration ran from the end of the quarter in which the first notice under section 12AB(4)(i) was issued, so the order was within time. After transfer of the case to the Central Circle, the Principal Commissioner (Central) had jurisdiction to cancel registration. However, notices and cancellation under section 12AA after 1-4-2021 were invalid, and conduct before 1-4-2022 could not be treated as a specified violation under section 12AB(4). Alleged section 13(1)(c) breaches, cash stipend payments and hotel or restaurant activity were treated as insufficient for cancellation, while the assessee's skill-development and apprenticeship work was held charitable and the registration was restored.

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