https://www.taxtmi.com/caselaws?id=787423 Retrospective cancellation of charitable registration under section 12AB(4) cannot rest on the Finance Act 2022 concept of "specified violation" for years before the amended provision became operative. The amended cancellation grounds and related procedure apply prospectively from their statutory effective date, absent clear retrospective intent. Show-cause notices and cancellation proceedings relying on that post-amendment regime for pre-effective years are vitiated. Registration cancelled retrospectively for those earlier years was quashed and restored. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787423 Retrospective cancellation of charitable registration under section 12AB(4) cannot rest on the Finance Act 2022 concept of "specified violation" for years before the amended provision became operative. The amended cancellation grounds and related procedure apply prospectively from their statutory effective date, absent clear retrospective intent. Show-cause notices and cancellation proceedings relying on that post-amendment regime for pre-effective years are vitiated. Registration cancelled retrospectively for those earlier years was quashed and restored. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787423