https://www.taxtmi.com/caselaws?id=792573 Section 12AB(4) applies prospectively from 1 April 2022, so cancellation of charitable registration could not be sustained for earlier assessment years. Alleged benefit to specified persons and other financial irregularities did not, by themselves, justify withdrawal where the trust's charitable activities remained genuine and the registration conditions were not shown to have been breached. The show-cause notices were also vulnerable because they did not specify the precise limb of the statutory explanation relied on, creating vagueness and jurisdictional infirmity. On these grounds, the cancellation was held unsustainable and the registration was restored for the relevant years. en-us Fri, 22 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792573 Section 12AB(4) applies prospectively from 1 April 2022, so cancellation of charitable registration could not be sustained for earlier assessment years. Alleged benefit to specified persons and other financial irregularities did not, by themselves, justify withdrawal where the trust's charitable activities remained genuine and the registration conditions were not shown to have been breached. The show-cause notices were also vulnerable because they did not specify the precise limb of the statutory explanation relied on, creating vagueness and jurisdictional infirmity. On these grounds, the cancellation was held unsustainable and the registration was restored for the relevant years. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792573