https://www.taxtmi.com/caselaws?id=788035 Section 12AA registration cannot be cancelled retrospectively without express statutory authority or allegations of fraud. Retrospective revocation was considered unsustainable where it relied on original assessment findings that had been set aside and remanded for fresh assessment. Fresh assessments accepted the trust's reconciliations regarding alleged inflated receipts and did not independently establish capitation fees or prohibited benefit under section 13(1)(c). Cancellation also required an independent application of mind rather than a derivative reliance on nullified assessments. The registration was restored with consequential benefits, as retrospective cancellation would disturb completed transactions and long-standing charitable status. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788035 Section 12AA registration cannot be cancelled retrospectively without express statutory authority or allegations of fraud. Retrospective revocation was considered unsustainable where it relied on original assessment findings that had been set aside and remanded for fresh assessment. Fresh assessments accepted the trust's reconciliations regarding alleged inflated receipts and did not independently establish capitation fees or prohibited benefit under section 13(1)(c). Cancellation also required an independent application of mind rather than a derivative reliance on nullified assessments. The registration was restored with consequential benefits, as retrospective cancellation would disturb completed transactions and long-standing charitable status. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788035