https://www.taxtmi.com/caselaws?id=790892 Section 12AB(4), which introduces cancellation of charitable registration for specified violation, operates prospectively from 01.04.2022 and cannot be applied to alleged defaults relating to earlier years absent express legislative authority. The cancellation order also relied on section 12AA despite that provision no longer governing the relevant regime. On the stated facts, alleged valuation discrepancies, accounting issues, donor details, and foreign receipt concerns were not shown to establish misapplication of funds, non-genuine activities, or false information in the registration application. The cancellation was therefore unsustainable and the registration was restored. en-us Mon, 27 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790892 Section 12AB(4), which introduces cancellation of charitable registration for specified violation, operates prospectively from 01.04.2022 and cannot be applied to alleged defaults relating to earlier years absent express legislative authority. The cancellation order also relied on section 12AA despite that provision no longer governing the relevant regime. On the stated facts, alleged valuation discrepancies, accounting issues, donor details, and foreign receipt concerns were not shown to establish misapplication of funds, non-genuine activities, or false information in the registration application. The cancellation was therefore unsustainable and the registration was restored. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790892