https://www.taxtmi.com/caselaws?id=787381 Where an institution already holds registration under Section 12AA, alleged breach of the registration conditions is to be addressed through withdrawal proceedings after due process, not by reopening the original grant in the absence of fresh proceedings. The Supreme Court noted that the respondent-society's registration had been in force for years and remained valid up to the Assessment Year 2026-27, and therefore declined to interfere with the existing registration or re-examine the merits of its grant. The Court left the Revenue free to initiate appropriate statutory proceedings to withdraw registration if violations are established in accordance with law. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 13:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787381 Where an institution already holds registration under Section 12AA, alleged breach of the registration conditions is to be addressed through withdrawal proceedings after due process, not by reopening the original grant in the absence of fresh proceedings. The Supreme Court noted that the respondent-society's registration had been in force for years and remained valid up to the Assessment Year 2026-27, and therefore declined to interfere with the existing registration or re-examine the merits of its grant. The Court left the Revenue free to initiate appropriate statutory proceedings to withdraw registration if violations are established in accordance with law. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787381