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“cancellation of registration”

Charitable TrustsSection 12AB(4)Section 12AB(4)447 judgments

The decision most relied on for cancellation of registration is Ahmedabad Urban Development Authority v. ACIT (396 ITR 323), cited in 108 judgments on BharatTax.

Leading authorities on cancellation of registration

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Lucknow Development Authority
265 CTR 433 · 2014 · High Court
52
citing judgments

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

CIT v. Batanagar Education
129 Taxmann.com 30 · 2021 · Supreme Court
39
citing judgments

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior
403 ITR 1 · 2018 · Supreme Court
39
citing judgments

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

DIT (Exemptions) v. Mool Chand Khairati Ram Trust
339 ITR 622 · 2011 · High Court
31
citing judgments

The order of the Commissioner of Income Tax (CIT) passed under Section 12A of the Income Tax Act is quasi-judicial in nature. Prior to October 1, 2004, there was no express provision in the Act granting the CIT the power to cancel registration.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

Judgments citing cancellation of registration

Unicom Foundation, Jalandhar vs. ITO Exemption, Jalandhar

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 605/ASR/2025[2025-26]Status: DisposedITAT Amritsar17 Mar 2026AY 2025-26

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

recognized as income in I&E account, would loose the benefit of section 11 of the Income Tax Act. 6. That the cancellation of registration u/s 12A is arbitrary, unjust and devoid of proper application of mind, especially when the issue of non-grant of 80G registration was already pending

Uni Com Foundation, Jalandhar vs. CIT (Exemption), Chandigarh

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 29/ASR/2025[2024-25]Status: DisposedITAT Amritsar17 Mar 2026AY 2024-25

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

recognized as income in I&E account, would loose the benefit of section 11 of the Income Tax Act. 6. That the cancellation of registration u/s 12A is arbitrary, unjust and devoid of proper application of mind, especially when the issue of non-grant of 80G registration was already pending

Hyderabad Science Society, Hyderabad vs. DCIT., Exemption Circle 1(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

passing the Order u/s 12AB(4) of the Act, dt. 30.09.2024. 2. The Ld. CIT(E) has erred in cancelling the registration granted u/s 12A of the Act without considering the facts of the case which is prejudicial to the interests of the appellant. 3. The Ld. CIT(E) erroneously ... order u/s 12AB(4), on the already decided issue, which is against all the procedures/norms and judicial discipline. 4. The issue of cancellation of registration u/s 12AA is already appealed before High Court by the Commissioner of Income Tax vide ITTA No. ITTA 227/2022 on 05.07.2022. While this being

Micro Finance Industry Network, Gurgaon vs. CIT(E), Chandigarh

ITA 5879/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN

Micro Finance Industry Network, Gurgaon vs. CIT(E), Chandigarh

ITA 5878/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN

Richmond Educational Society, Noida vs. DCIT/ACIT Central Circle, Ghaziabad

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

PCIT] dated 26-6-2025 under section 12AB(4)(ii) of the Income Tax ACT, 1961 [hereinafter referred to as the 'Act'] cancelling the registration of the Assessee Society granted under section 12AA/12AB of the Act for the AYs 2019-20 to 2024-25 and for subsequent assessment years ... Ground No.1 raised by the Assessee stating that the Assessee Society had not committed any specified violation at all and hence cancellation of registration was unwarranted. The Ground No.2 raised by the Assessee is challenging the action of the Learned PCIT (Central), Kanpur passing the order cancelling the registration instead

Swami Shankra Nand Dharmarth Trust, Barnala, Punjab vs. The CIT(Exemptions), Chandigarh

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 1582/CHANDI/2025[2026-2027]Status: DisposedITAT Chandigarh10 Mar 2026AY 2026-2027

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1582/Chd/2025 "नधा"रण वष" / Assessment Year : 2026-27 Swami Shankra Nand The Cit बनाम Dharmarth Trust, (Exemptions), Luxmi Kunj, B-Ii-151, Chandigarh Vs. Sadar Bazar, Barnala 148101 "थायी लेखा सं./Pan No: Aaats7240Q अपीलाथ"/Appellant ""यथ"/Respondent (Physical Hearing) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Vivek Aggarwal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 10.03.2026 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 12.11.2025 Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh 2. Grounds Of Appeal, As Raised By The Assessee Are Reproduced As Under:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Dr. Vivek Aggarwal, CIT DR
Section 12ASection 12A(1)(ac)

grant of registration under section 12AB for Assessment Year 2027-28 and subsequent years. 2. Notwithstanding the above ground of appeal, the cancellation of registration of earlier period without giving any show cause notice is against the principles of natural justice and such finding deserved to be quashed. 3. During ... justice and fairness. The Ld. CIT(E) has also exceeded his jurisdiction by cancelling the exiting registration with retrospective effect and apart that, cancellation of registration of earlier period without giving any show cause notice to the Assessee is against the principles of natural justice and, as such

M/S Care India Solutions for Sustainable Development, Delhi vs. DCIT, Central Circle-14, Delhi

ITA 7439/DEL/2025[2023-24]Status: DisposedITAT Delhi09 Mar 2026AY 2023-24

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Pratik Arora, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 11Section 12ASection 147Section 148Section 148ASection 151Section 25Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E', NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Smt. Renu

M/S Care India Solution for Sustainable Development, Delhi vs. DCIT, Central Circle-14, Delhi

ITA 7438/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Mar 2026AY 2022-23

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Pratik Arora, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 11Section 12ASection 147Section 148Section 148ASection 151Section 25Section 250

passed by the Ld. AO, particularly in denying the exemption benefit under Section 11/12 of the Act, without appreciating the fact that the cancellation of registration u/s 12A/12AA/12AB dated 29th September 2023 by the Principle Commissioner of Income-tax 2, New Delhi has been stayed by the Hon'ble Delhi

M/S Care India Solution for Sustainable Development, Delhi vs. DCIT, Central Circle-14, Delhi

ITA 7437/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Pratik Arora, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 11Section 12ASection 147Section 148Section 148ASection 151Section 25Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH `E', NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Smt. Renu Jauhri

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

Authorities satisfied about the default which attracts the penalty and not with respect to any other proceedings in which the order, like cancellation of registration has been passed. In the case in hand, the taxing authority has exhibited his satisfaction about the default of section 269SS in the investigation proceedings

Hind Charitable Trust, Lucknow vs. PCIT(Central), Lucknow

The appeal of the assessee stands allowed

ITA 26/LKW/2021[NA]Status: DisposedITAT Lucknow27 Feb 2026

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

For Appellant: Shri G. C. Srivastava, AdvocateFor Respondent: Shri R. K. Agarwal,CIT (DR)
Section 12ASection 13(1)(c)Section 132

exercised jurisdiction under Section 12AA (3) and Section 12AA (4) of the Income Tax Act, 1961(hereinafter called ‘the Act’) to cancel the registration previously granted to the Assessee under Section 12A of the Act. A critical facet of this ITA. No. 26/LKW/2021 2 cancellation is its retrospective application, whereby ... Income Tax (Appeals) and, thereafter, vide order dated 19/01/2021 proceeded to pass the impugned order u/s 12AA (3) of the Act thereby cancelling the registration granted to the assessee u/s 12A of the Act w.e.f. 01/04/2007 i.e. with retrospective effect. The assessee is in appeal before us against this retrospective

Ashok Bhansali, Siliguri vs. D.C.I.T., Circle - 1, Siliguri

In the result, appeal of the assessee is allowed

ITA 2644/KOL/2025[2018-2019]Status: DisposedITAT Kolkata26 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.2644/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Ashok Bhansali, Vs Dcit, Circle-1, Siliguri New Darjeeling More, Shiv Nagar, Po : Pradhan Nagar, Siliguri-734003 Pan No. :Aevpb 6366 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Soumitra Choudhury, Advocate रधजस्व की ओर से /Revenue By : Shri Santanu Ghosh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21/01/2026 घोषणा की तारीख/Date Of Pronouncement : 26/02/2026

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Santanu Ghosh, Sr. DR
Section 133(6)Section 143(2)Section 148Section 148ASection 69C

suppliers (RTP) and also to consider as to whether the transactions and purchases were made before or after the cancellation of registration of the suppliers and also consider as to compliance of statutory obligation by the petitioners in verification of identity of the suppliers (RTP). If it is found upon ... that all the purchases and transactions in question are genuine and supported by valid documents and transactions in question were made before the cancellation of registration of those suppliers and after taking into consideration the judgments of the Supreme Court and various High Courts which have been referred in this

Samarth Bharat Sanskar Kendra, Ambernath vs. CIT(Exemption), Pune

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1707/PUN/2025[2023-24]Status: DisposedITAT Pune16 Feb 2026AY 2023-24

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

with the stated objects. No such adverse finding has been recorded in the impugned order. 6. That the rejection of the application and cancellation of registration is arbitrary and unjustified, particularly when the appellant had commenced charitable activities, maintained books of account, and applied the income in accordance with

Global Council of Zoroastrians Trust, Mumbai vs. CIT (Exemptions), Mumbai

ITA 4930/MUM/2025[N.A.]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Shri Saktijit Dey & Shri Jagadish

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

considered view, travels beyond the permissible limits of enquiry under Section 12AB. The Act itself provides adequate safeguards by way of cancellation of registration under Section 12AB(4) if the trust actually violates the statutory conditions in future. 11. Having regard to the totality of facts and the judicial precedents

Global Council of Zoroastrians Trust, Mumbai vs. CIT (Exemptions), Mumbai

ITA 4928/MUM/2025[N.A.]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Shri Saktijit Dey & Shri Jagadish

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

considered view, travels beyond the permissible limits of enquiry under Section 12AB. The Act itself provides adequate safeguards by way of cancellation of registration under Section 12AB(4) if the trust actually violates the statutory conditions in future. 11. Having regard to the totality of facts and the judicial precedents

Sant Kirpal Vidyak Mission, Ludhiana vs. CIT (Exemptions), Chandigarh

In the result, appeal of the assessee is allowed

ITA 766/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh04 Feb 2026AY 2022-23

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri S.K.Mukhi, AdvocateFor Respondent: Smt. Yamini, CIT DR
Section 12ASection 12A(1)Section 12A(1)(ac)

obtained aforesaid registration by submitting documents of another trust namely, Smt. Maya Devi Sahadev Educational Society. 2. Accordingly, a show cause notice for cancellation of registration was issued to the assessee on 30.08.2024 which has been reproduced as under:- "You were granted registration under section 12A of Income ... cancelled. Once all these factors are brought to the notice of ld. CIT (E), she should have dropped the proceedings instead of cancelling the registration. She has not recorded any finding anywhere that some fraud has been committed by the assessee by ITA No.766/CHD/2025 A.Y.2022-23 11 withholding information. The assessee

Seth Panna Lal Charitable Trust, Karnal vs. CIT(Exemption), Chandigarh

ITA 3097/DEL/2025[-]Status: DisposedITAT Delhi04 Feb 2026

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. PawanGarg, CA
Section 12A

dated 07.03.2025 of the Commissioner of Income-tax, Exemption, Chandigarh(hereinafter referred as Competent Authority) against the rejection of Form 10AB and consequent cancellation of registration granted under Section 12AB of the Act. 2. Heard and perused the records. The applicant Trust was created on 15.10.2019 and had sought registration

Team Colours Foundation, Vadlamuru vs. ITO, Exemption Ward, Rajahmundry

In the result, appeal of the assessee is allowed for statistical purpose

ITA 730/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2023-24

Bench: Ld.CIT(A) and this First Appellate Authority confirmed the addition by stating that the Trust doesn't have Registration u/s 12AB and hence all the donations were taxable as corpus donations. For coming to this conclusion, the Ld.CIT(A) quoted several decisions in his appeal order including a Supreme Court decision of UP Forest Corporation Vs. CIT, 297 ITR 1 (SC). 5. The appellant Trust filed an appeal before ITAT with the grounds of appeal mentioned in para 2 of this order. Apart from argui

Section 11Section 12ASection 80G(5)

presuming that the appellant lacked a valid 12AB registration. 3. From the assessment order, it is observed that the case was selected for cancellation of registration u/s 12A/12AB, as the registration u/s 80G(5) was rejected. The Ld.AO has stated that the total receipts during the year under consideration ... mentioned in page 2 of assessment order, the Ld.AR has admitted that the case was selected for examining the aspect of cancellation of registration u/s 12AB, as the Trust’s application for 80G was rejected. Then, the Ld.DR relied on the orders of Ld.AO/Ld.CIT(A). 7. The Bench heard both

Jan Abhivyakti Samajik Vikas Sanstha, Raipur vs. Pr.Commissioner of Income Tax (Central)-2 New Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5565/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Jan 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Section 12ASection 133A

summarize various findings based on satisfaction drawn and mentioned in the paras above and for ease of understanding the decisions taken qua cancellation of registration either u/s 12A/12AA or 12AB, the para wise decision are again mentioned below: I. As discussed in various places in Para ... also placed on record following written submissions of the Revenue for consideration. Page 4 of 26 “A. With regards to isues of Cancellation of registration under Section 12AB(4) of the Income-tax Act, 1961 I. Preliminary Submissions 1. The present appeal arises from the order passed