https://www.taxtmi.com/caselaws?id=787032 Cancellation of a trust's registration requires a recorded satisfaction that one or more statutory specified violations have occurred; mere suspicion about the source of a donation is insufficient. The Tribunal reasoned that section 12AB(4) focuses on genuineness of activities and application of income to objects, and that regulatory regimes like FCRA do not automatically create a ground for cancellation absent proof of a specified violation. The Commissioner failed to record any such violation or to employ available inquiry powers to obtain corroborative evidence, so the cancellation was set aside and registration restored. en-us Tue, 10 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 17:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787032 Cancellation of a trust's registration requires a recorded satisfaction that one or more statutory specified violations have occurred; mere suspicion about the source of a donation is insufficient. The Tribunal reasoned that section 12AB(4) focuses on genuineness of activities and application of income to objects, and that regulatory regimes like FCRA do not automatically create a ground for cancellation absent proof of a specified violation. The Commissioner failed to record any such violation or to employ available inquiry powers to obtain corroborative evidence, so the cancellation was set aside and registration restored. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787032