https://www.taxtmi.com/caselaws?id=794618 Cancellation of charitable registration was held unsustainable where the statutory limitation ran from the first notice under section 12AB(4)(i), not the survey date, and the cancellation order was issued within time. The Principal Commissioner (Central) was held to have jurisdiction in a centralized case. Alleged section 13-type violations, cash stipend payments, hotel and restaurant operations linked to skill training, and other disputed transactions were not treated as specified violations justifying withdrawal of registration; they were at most assessment or exemption issues. On the material before the ITAT, the institution's dominant activity was skill development and education, so its charitable character remained intact and registration was restored. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794618 Cancellation of charitable registration was held unsustainable where the statutory limitation ran from the first notice under section 12AB(4)(i), not the survey date, and the cancellation order was issued within time. The Principal Commissioner (Central) was held to have jurisdiction in a centralized case. Alleged section 13-type violations, cash stipend payments, hotel and restaurant operations linked to skill training, and other disputed transactions were not treated as specified violations justifying withdrawal of registration; they were at most assessment or exemption issues. On the material before the ITAT, the institution's dominant activity was skill development and education, so its charitable character remained intact and registration was restored. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794618