Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.

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....Section 12AB(4) could not be used to cancel charitable registration retrospectively for years before its insertion on 1 April 2022, so cancellation from AY 2018-19 was unsustainable. The Tribunal also held that clause (e) of the Explanation to section 12AB(4) applies only where the activity itself is not genuine or is not carried on in accordance with registration conditions, and that clause (a) must be read purposively to cover diversion away from the institution's objects. Allegations of benefit to specified persons under section 13(3), without proof that the educational activity was sham or that charitable objects were abandoned, did not justify cancellation; such issues are to be addressed at assessment stage. The cancellation order was quashed and registration restored.....