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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

Maa Bharti Jan Kalyan Trust, Kota vs. ITO Ward Exemption, Udaipur

In the result, both the appeals bearing ITA Nos 480 & 481/Mum/2024 are allowed for statistical purpose

ITA 487/JODH/2024[NA]Status: DisposedITAT Jodhpur30 May 2025

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri R.S. Poonia,C.AFor Respondent: Shri Ajey Malik CIT-DR
Section 12ASection 12A(1)(ac)Section 13Section 13(1)(c)Section 13(2)(c)Section 13(3)

find that the rejection of application for contravening provisions of section 13(1)(c) or 12A(4) is not a reason for cancellation of registration under section 12A of the Act. It is a fact that Ld.CIT(E) has not doubted the genuineness of activities. Only benefit to specified person

Assistant Commissioner of Income Tax(Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 242/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 May 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

Income Tax Department took a view that the activity of 'BDA' was in the nature of trade, commerce or business and cancelled the registration, granted under section 12A of the Act, vide order dated 08.11.2011. The assessee's registration under section 12A of the Act however stood restored ... that the Assessee does not exist for "Charitable Purpose" was not correct because the issue involved in those cases were with regard to cancellation of registration u/s.12A of the Act. The cases referred to by the AO in this regard were as follows: (i) Jammu Development Authority

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 241/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

Income Tax Department took a view that the activity of 'BDA' was in the nature of trade, commerce or business and cancelled the registration, granted under section 12A of the Act, vide order dated 08.11.2011. The assessee's registration under section 12A of the Act however stood restored ... that the Assessee does not exist for "Charitable Purpose" was not correct because the issue involved in those cases were with regard to cancellation of registration u/s.12A of the Act. The cases referred to by the AO in this regard were as follows: (i) Jammu Development Authority

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

ITA 240/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri T. Srinivasa, CA
Section 11Section 2(15)

Income Tax Department took a view that the activity of 'BDA' was in the nature of trade, commerce or business and cancelled the registration, granted under section 12A of the Act, vide order dated 08.11.2011. The assessee's registration under section 12A of the Act however stood restored ... that the Assessee does not exist for "Charitable Purpose" was not correct because the issue involved in those cases were with regard to cancellation of registration u/s.12A of the Act. The cases referred to by the AO in this regard were as follows: (i) Jammu Development Authority

Sinhagad Technical Education Society, Pune vs. PCIT(Central), Pune

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

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 11Section 12ASection 12A(1)(ac)Section 132

PANDA, VP : This appeal filed by the assessee is directed against the order dated 05.02.2025 of the Ld. PCIT(Central), Pune cancelling the registration granted to the assessee by CPC u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) for the period from assessment year ... registration granted u/s 12A of the Act to the assessee trust was cancelled w.e.f. financial year 2007-08. Further, the above mentioned cancellation of registration of the assessee u/s 12A of the Act was subsequently upheld by the Tribunal in its order dated 07.02.2023, confirming that the assessee

Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 12ASection 143(3)Section 154Section 2(15)

already allowed registration. 10. In the result, the appeal of assessee is allowed.” [emphasis supplied by us by underline] 5.1. Based on the cancellation of registration of the assessee u/s. 12A, and during the pendency of the appeal before the Coordinate Bench, until the pronouncement of order on 05.04.2017, claim

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

already allowed registration. 10. In the result, the appeal of assessee is allowed.” [emphasis supplied by us by underline] 5.1. Based on the cancellation of registration of the assessee u/s. 12A, and during the pendency of the appeal before the Coordinate Bench, until the pronouncement of order on 05.04.2017, claim

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

already allowed registration. 10. In the result, the appeal of assessee is allowed.” [emphasis supplied by us by underline] 5.1. Based on the cancellation of registration of the assessee u/s. 12A, and during the pendency of the appeal before the Coordinate Bench, until the pronouncement of order on 05.04.2017, claim

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

allowed registration. 10. In the result, the appeal of assessee is allowed.” [emphasis supplied by us by underline] 5. 1. Based on the cancellation of registration of the assessee u/s.12A, and during the pendency of the appeal before the Coordinate Bench, until the pronouncement of order on 05.04.2017, claim

Meenakshi Foundation, New Delhi vs. PCIT Central 3, New Delhi

ITA 3952/DEL/2024[-]Status: DisposedITAT Delhi23 May 2025

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Sunil Kumar, Yadav, CIT DR
Section 10Section 12(1)Section 127Section 12ASection 13(1)(c)Section 153A

barred by limitation. 2. On the facts and circumstances of the case and in law, the Ld. PCIT has no jurisdiction to cancel the registration u/s 12A r.w.s.12AA and Section 12AB of the Act. 3. On the facts and circumstances of the case and in law, the PCIT erred ... cancellation of registration u/s 12A r.w.s.12AA and Section 12AB of the Income Tax Act, 1961 4. On the facts and circumstances of the case and in law, the PCIT erred in holding the registration under Section 12A r.w.s.12AA and Section 12AB is cancelled from the previous year relevant

DCIT Exmp Circle Pune, Swargate Pmt Bldg vs. Ashirwad Charitable Trust, Mumbai

In the result, the appeal filed by the Revenue in ITA

ITA 225/PUN/2024[2014]Status: DisposedITAT Pune16 May 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

For Appellant: Shri Raja B. Singh &For Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 2(15)Section 3Section 5

view of this, and in view of the earlier points, the AO also issued show cause as to why a proposal for cancellation of registration u/s. 12A of The Income Tax Act, 1961 may not be sent to the Commissioner of Income Tax(Exemptions), Pune. After considering the reply

Dy Commissioner of Income Tax Exmp Circle Pune, Swargate Pmt Bldg vs. Ashriwad Charitable Trust, Mumbai

In the result, the appeal filed by the Revenue in ITA

ITA 224/PUN/2024[2014]Status: DisposedITAT Pune16 May 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.224 & 225/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Dcit (Exemptions) Circle, Vs. Ashirwad Charitable Pune. Trust, 402, Pascal Martin Road, Regent Chambers, Nariman Point, Mumbai- 400021. Pan : Aabta4479Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By : Shri Raja B. Singh & Mohd. Obaid Ansari Date Of Hearing : 18.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 06.12.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15 Respectively. 2. Since The Facts Are Identical & Both The Above Captioned Appeals Were Heard Together, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal In Ita No.224/Pun/2024 For Adjudication.

For Appellant: Shri Raja B. Singh &For Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 2(15)Section 3Section 5

view of this, and in view of the earlier points, the AO also issued show cause as to why a proposal for cancellation of registration u/s. 12A of The Income Tax Act, 1961 may not be sent to the Commissioner of Income Tax(Exemptions), Pune. After considering the reply

Arbor Charitable Foundation, Khammam vs. ITO., Exemption Ward-1(3), Hyderabad

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

ITA 1217/HYD/2024[2012-13]Status: DisposedITAT Hyderabad16 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 12ASection 25Section 271(1)(c)

learned Commissioner of Income Tax (Exemptions), Hyderabad (“Ld. CIT(E)”) under section 12AB(4) of the Income Tax Act, 1961 (“the Act”), cancelling the registration granted to the assessee under section 12AB of the Act. 2. The assessee has raised the following grounds of appeal : ITA No.1217/Hyd/2024 2 3. Brief ... period from A.Y. 2022–23 to A.Y. 2026–27. The Ld. CIT(E), however, vide order dated ITA No.1217/Hyd/2024 3 23.09.2024, proceeded to cancel the registration w.e.f. 24.09.2021, on the basis of certain violations under section 12AB(4). 3. Aggrieved with the cancellation order

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 250Section 253(5)

circumstances under which registration can be cancelled. We are of the considered opinion that there was no such conditions exist for the cancellation of registration due to the fact of late filing of Return as well as late filing of Audit for the assessment year under appeal. It is only

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

clause (iii) or sub- clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; in a case referred to in sub-clause (iv) or in item (B) of sub- clause (vi) of sub-section (1) of section 12A, rejecting such ... favour of assessee and observed as under: Section 10(23C), read with section 13, of the Income-tax Act, 1961 Educational institutions (Cancellation of registration) - Assessee was a public charitable trust engaged in activities which were educational in nature - Assessee entered into an agreement with one ABL and parted with

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

clause (iii) or sub- clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; in a case referred to in sub-clause (iv) or in item (B) of sub- clause (vi) of sub-section (1) of section 12A, rejecting such ... favour of assessee and observed as under: Section 10(23C), read with section 13, of the Income-tax Act, 1961 Educational institutions (Cancellation of registration) - Assessee was a public charitable trust engaged in activities which were educational in nature - Assessee entered into an agreement with one ABL and parted with

H.B. Gum Industries Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax 7(1)(2), Mumbai

ITA 5386/MUM/2024[2012-13]Status: DisposedITAT Mumbai13 May 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 250Section 35(1)(ii)Section 35(4)(ii)

having a valid approval granted under the Act by the CBDT. In the aforesaid factual position, we have to examine whether the subsequent cancellation of registration to SHG&PH vide CBDT order dated 15th September 2016, with retrospective effect can invalidate assessee’s claim of deduction under section ... view was expressed by the Hon'ble Supreme Court in Suresh Trading Co. (supra) while dealing with the issue of effect of retrospective cancellation of registration certificate. In fact, in case of National Leather Cloth Mag. Co. (supra), the Hon'ble Jurisdictional High Court while dealing with identical issue

Sant Kirpal Vidyak Mission, Ludhiana vs. ITO (Exemption), Chandigarh

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

ITA 561/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh02 May 2025AY 2017-18

Bench: Sh. Laliet Kumar Hon'Ble & Sh. Krinwant Sahay, Hon'Ble(Physical Hearing)

Section 12ASection 143(3)Section 154Section 250

exemption u/s 11 and 12. If not, the AO is legally empowered to disallow the same. It is clarified that the power to cancel the registration u/s_12AA vests with the Commissioner of Income Tax which is different from disallowance of exemption u/s 11 and 12. Therefore, contention of the assessee ... registration along with its reply dated 03/03/2021. Moreover, we find no indication anywhere that the assessee ever mentioned that the CIT had cancelled its registration. There is no averment by the assessee regarding any cancellation of registration by the CIT. Both the Revenue and the assessee have failed to point

Trivandrum Agenda Task Force, Trivandrum vs. CIT Exemption, Kochi

In the result, appeal filed by the assessee stands dismissed

ITA 271/COCH/2024[2023-24]Status: DisposedITAT Cochin29 Apr 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2023-24 Trivandrum Agenda Task Force .......... Appellant Muthoot Centre, Punnen Road, Statue Trivandrum 695034 [Pan: Aabtt0113E] Vs. Commissioner Of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Raiway Station Road, Ernakulam 682018 Appellant By: Shri Thomas Jacob, Advocate Respondent By: Shri Suresh Sivanandan, Cit-Dr Date Of Hearing: 12.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Thomas Jacob, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 12ASection 12A(1)(ac)Section 2(15)

Further it is submitted that there were no specific violations as per the Explanation inserted to section 12AB (10) of the Act warranting cancellation of registration u/s. 12A of the Act. It is submitted that the 3 Trivandrum Agenda Task Force Commissioner of Income Tax (Exemption) has not mentioned occurring

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

PANDA, VP : This appeal filed by the assessee is directed against the order dated 30.06.2024 of the Ld. CIT(Exemption), Pune cancelling the registration granted u/s 12AB(4) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟). 2. Facts of the case, in brief, are that ... decision of Hon'ble Supreme Court in the case of New Noble Educational Society vs. CCIT (2022) 143 taxmann.com 276 (SC) he cancelled the registration granted earlier u/s 12A on 25.08.1975 and consequent registration u/s 12AB r.w.s. 12A(1)(ac)(i) of the Act dt 24.09.2021 for the reasons which