Retrospective cancellation of charitable registration under amended Section 12AB(4) was held impermissible for earlier assessment years.

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....Section 12AB(4), as amended from 01.04.2022, does not authorise retrospective cancellation of charitable registration for earlier assessment years absent express legislative mandate. The Tribunal held that cancellation may operate only for the relevant previous year in which the specified violation is noticed and for subsequent years, not to reopen registration status for prior years. Applying this interpretation, the order cancelling registration from assessment year 2015-16 onwards was unsustainable and was set aside. The Tribunal also declined to examine the separate limitation plea relating to consequential assessment, as it was outside the scope of the appeal.....