https://www.taxtmi.com/caselaws?id=771031 ITAT, Delhi (AT) set aside the cancellation of the taxpayer's 12A registration for AY 2018-19, holding the specified-violations provision in s.12AB(4) could not be applied retrospectively (effective 1-4-2022), and restored 12A registration. The Tribunal also quashed withdrawal of registration under s.12A(1)(ac)(i) for AY 2022-23, finding the society's activities fall within charitable purpose (s.2(15)), admissions and scholarships were open to all communities, and benefits targeted weaker sections rather than a particular religious group. Appeal of the taxpayer was allowed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Wed, 24 Sep 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771031 ITAT, Delhi (AT) set aside the cancellation of the taxpayer's 12A registration for AY 2018-19, holding the specified-violations provision in s.12AB(4) could not be applied retrospectively (effective 1-4-2022), and restored 12A registration. The Tribunal also quashed withdrawal of registration under s.12A(1)(ac)(i) for AY 2022-23, finding the society's activities fall within charitable purpose (s.2(15)), admissions and scholarships were open to all communities, and benefits targeted weaker sections rather than a particular religious group. Appeal of the taxpayer was allowed. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771031