https://www.taxtmi.com/caselaws?id=780195 ITAT held the cancellation of the assessee's charitable registration unsustainable, finding the CIT(E) impermissibly relied on AO findings already rejected by ITAT in AYs 2013-14 to 2015-16. The Tribunal found re-appreciation of those stale facts amounted to judicial indiscipline and that provisions of s.12AB(4) (inserted by FA 2022) could not be applied retrospectively. Registration under s.12A(1)(ac)(iii) (granted 18.07.2023) and earlier s.12AA (31.07.2006) was ordered restored on the same terms, and the assessee's appeal was allowed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 16:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780195 ITAT held the cancellation of the assessee's charitable registration unsustainable, finding the CIT(E) impermissibly relied on AO findings already rejected by ITAT in AYs 2013-14 to 2015-16. The Tribunal found re-appreciation of those stale facts amounted to judicial indiscipline and that provisions of s.12AB(4) (inserted by FA 2022) could not be applied retrospectively. Registration under s.12A(1)(ac)(iii) (granted 18.07.2023) and earlier s.12AA (31.07.2006) was ordered restored on the same terms, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780195