https://www.taxtmi.com/caselaws?id=787950 Cancellation of registration under Section 12AB(4) was quashed because the authority invoked Explanation clauses (a) and (e) without showing that the society's predominant educational activity was non-genuine or conducted contrary to registration conditions; alleged benefits to specified persons under Section 13(1)(c) do not by themselves constitute a 'specified violation' warranting cancellation and are to be addressed at assessment; show-cause notices failed to specify the particular Explanation limb relied upon, vitiating proceedings; the 'specified violation' regime introduced effective 01.04.2022 cannot be applied retrospectively; and PCIT (Central), Kanpur lacked delegated jurisdiction to cancel registration. Appeal allowed. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787950 Cancellation of registration under Section 12AB(4) was quashed because the authority invoked Explanation clauses (a) and (e) without showing that the society's predominant educational activity was non-genuine or conducted contrary to registration conditions; alleged benefits to specified persons under Section 13(1)(c) do not by themselves constitute a 'specified violation' warranting cancellation and are to be addressed at assessment; show-cause notices failed to specify the particular Explanation limb relied upon, vitiating proceedings; the 'specified violation' regime introduced effective 01.04.2022 cannot be applied retrospectively; and PCIT (Central), Kanpur lacked delegated jurisdiction to cancel registration. Appeal allowed. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787950