https://www.taxtmi.com/caselaws?id=799610 Cancellation of a trust's registration under section 12AB(4) cannot rest on alleged conduct before 1 April 2022: the specified-violation regime operates prospectively and requires identification of the applicable statutory clause, a separate inquiry, and recorded satisfaction. Uncorroborated search material or retracted statements do not establish a specified violation where educational activities remain genuine and no registration condition is shown to have been breached. Alleged benefits to specified persons may result in denial of exemption or assessment-stage taxation under section 13(1)(c), but do not alone justify cancellation. Following centralisation under section 127, the Principal Commissioner (Central) may exercise cancellation jurisdiction. The registrations consequently remain effective. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799610 Cancellation of a trust's registration under section 12AB(4) cannot rest on alleged conduct before 1 April 2022: the specified-violation regime operates prospectively and requires identification of the applicable statutory clause, a separate inquiry, and recorded satisfaction. Uncorroborated search material or retracted statements do not establish a specified violation where educational activities remain genuine and no registration condition is shown to have been breached. Alleged benefits to specified persons may result in denial of exemption or assessment-stage taxation under section 13(1)(c), but do not alone justify cancellation. Following centralisation under section 127, the Principal Commissioner (Central) may exercise cancellation jurisdiction. The registrations consequently remain effective. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799610