https://www.taxtmi.com/caselaws?id=462287 Amendments to section 12AB(4)(ii) could not be applied retrospectively to cancel charitable registration for assessment year 2021-22. For that year, the applicable law was the unamended provision, which permitted cancellation only if the trust's activities were not genuine or were not carried out in accordance with its objects. As the amended grounds and expanded cancellation power came into force only from 01.04.2022, and no express retrospective effect was provided, the cancellation order was based on an inapplicable statutory regime and was unsustainable. The registration cancellation was therefore set aside. en-us Fri, 02 Feb 2024 00:00:00 +0530 Sat, 07 Jun 2025 22:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462287 Amendments to section 12AB(4)(ii) could not be applied retrospectively to cancel charitable registration for assessment year 2021-22. For that year, the applicable law was the unamended provision, which permitted cancellation only if the trust's activities were not genuine or were not carried out in accordance with its objects. As the amended grounds and expanded cancellation power came into force only from 01.04.2022, and no express retrospective effect was provided, the cancellation order was based on an inapplicable statutory regime and was unsustainable. The registration cancellation was therefore set aside. Case-Laws Income Tax Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462287