https://www.taxtmi.com/caselaws?id=786158 Principal Commissioner's transfer of the assessee's PAN to Central jurisdiction under the transfer provision conveys all powers and proceedings, including registration cancellation, to the transferee; thus territorial/functional objection to jurisdiction was rejected. Cancellation powers existed from October 2004 and were amplified by the 2022 amendments to include specified violations, applicable prospectively to permit cancellation for earlier assessment years where nongenuine activities are found. The trust was found to divert funds to profitmaking entities and to publish biased/political content inconsistent with its charitable objects; registration under the charitable registration provisions was cancelled and the appeal dismissed. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 18:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786158 Principal Commissioner's transfer of the assessee's PAN to Central jurisdiction under the transfer provision conveys all powers and proceedings, including registration cancellation, to the transferee; thus territorial/functional objection to jurisdiction was rejected. Cancellation powers existed from October 2004 and were amplified by the 2022 amendments to include specified violations, applicable prospectively to permit cancellation for earlier assessment years where nongenuine activities are found. The trust was found to divert funds to profitmaking entities and to publish biased/political content inconsistent with its charitable objects; registration under the charitable registration provisions was cancelled and the appeal dismissed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786158