OPEN DOOR WELFARE SOCIETY, KAPURTHALA,KAPURTHALA vs. THE PCIT (CENTRAL) LUDHIANA, LUDHIANA

ITA 811/ASR/2025Status: DisposedITAT Amritsar27 April 2026AY 2015-201631 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 12AB(4), which deals with cancellation of registration for specified violations, is not applicable retrospectively. The alleged violations occurred before the introduction of this section, and therefore, the cancellation was not legally justified.

What were the facts?

The assessee society's registration under Section 12AA/12A was cancelled by the Principal CIT. The cancellation was based on alleged violations, including misapplication of funds and non-genuine activities, occurring prior to the effective date of Section 12AB.

What were the issues?

Whether the cancellation of registration under Section 12AB(4) can be applied retrospectively for violations that occurred prior to its enactment. Whether the alleged violations constituted 'specified violations' as defined under the Act.

Which sections of the Income-tax Act were involved?

Section 12AB(4),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 18.02.2026Pronounced: 27.04.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the cancellation order of the ld. PCIT (Central), Ludhiana dated 30.09.2025 passed u/s 12AB(4) (ii) of the Income Tax Act, 1961 (henceforth the Act), cancelling the registration granted u/s 12AA(i)(b)(i) dated 19/11/2019 and the subsequent registration granted u/s 12A(1)(ac) (i) under unique

2 Assessment Year: 2015-16

registration No AABTT9491ME20217 dated 23/09/2021, w.e.f. from the previous year

2014-15 and for all subsequent previous years (as prescribed in law).

2.

The grounds of appeal taken by the assessee in Form No. 36 are as follows

The order continues below.

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