https://www.taxtmi.com/caselaws?id=772373 ITAT PUNE held that PCIT erred in cancelling registration u/s 12A solely based on clause (g) violation of section 12AB(4) explanation. Since assessee applied for registration on 27.11.2021 when earlier cancellation order was pending adjudication, and clause (g) provisions were inserted w.e.f. 01.04.2023, cancellation was premature. Following coordinate bench precedent and CBDT Circular 7/2024, ITAT restored matter to PCIT with directions to examine actual charitable activities post-2021 registration and decide based on current compliance rather than prior alleged violations. Appeal allowed for statistical purposes. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772373 ITAT PUNE held that PCIT erred in cancelling registration u/s 12A solely based on clause (g) violation of section 12AB(4) explanation. Since assessee applied for registration on 27.11.2021 when earlier cancellation order was pending adjudication, and clause (g) provisions were inserted w.e.f. 01.04.2023, cancellation was premature. Following coordinate bench precedent and CBDT Circular 7/2024, ITAT restored matter to PCIT with directions to examine actual charitable activities post-2021 registration and decide based on current compliance rather than prior alleged violations. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772373