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of The ITAT upheld the Pr. CIT(Central)'s assumption of jurisdiction to determine and cancel registration under section 12A/12AA, holding such assumption lawful pursuant to Notification No. 70/2014 and the CBDT directive, and dismissed grounds challenging jurisdiction. The Tribunal confirmed cancellation under section 12AA(3) on satisfaction of the twin conditions of non-genuineness of activities and deviation from objects, finding the trust used as a conduit for undisclosed receipts. The ITAT held retrospective cancellation permissible but modified the operative date: registration is withdrawn with effect from June 2012 (FY 2012-13) rather than 27.09.1999. Grounds 1-2 dismissed; ground 4 partly allowed.
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