https://www.taxtmi.com/caselaws?id=467086 Registration cancellation under the amended exemption regime depends on the prescribed authority's territorial and subject-matter jurisdiction. Board notification allocating authority to grant or cancel registration is not displaced merely by transfer of assessment proceedings, absent express authorisation extending cancellation powers to the PCIT. The "specified violation" framework and related procedural provisions effective from 1 April 2022 operate prospectively and cannot support cancellation for earlier periods. Show-cause notices and cancellation action founded on pre-effective-date specified violations or exercised by an unauthorised authority are invalid. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 03 Mar 2026 12:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467086 Registration cancellation under the amended exemption regime depends on the prescribed authority's territorial and subject-matter jurisdiction. Board notification allocating authority to grant or cancel registration is not displaced merely by transfer of assessment proceedings, absent express authorisation extending cancellation powers to the PCIT. The "specified violation" framework and related procedural provisions effective from 1 April 2022 operate prospectively and cannot support cancellation for earlier periods. Show-cause notices and cancellation action founded on pre-effective-date specified violations or exercised by an unauthorised authority are invalid. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467086