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    <title>Section 12A Registration Cancellation Must Be Prospective, Not Retrospective, as Per Section 12AA(3) Interpretation.</title>
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    <description>Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may be cancelled with retrospective effect, hence the cancellation of registration can only be prospective</description>
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