← All Phrases

“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

St Johns Society for Education, Hajipur vs. Income Tax Officer, Exemption Ward, Patna

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

ITA 671/PAT/2024[2024-25]Status: DisposedITAT Patna28 Apr 2025AY 2024-25

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12A

Exemption) has erred both in law and on facts and circumstances of the case and therefore, the impugned order of cancelling the registration u/s 12A may be annulled. 2. For that the Ld. CIT(Exemption) has erred in not allowing reasonable and sufficient time to the appellant to submit ... Exemption) has erred both in law and on facts and circumstances of the case and therefore, the impugned order of cancelling the registration u/s 12A may be annulled. 2. For that the Ld. CIT(Exemption) has erred in not allowing reasonable and sufficient time to the appellant to submit

St Johns Education Trust, Patna vs. Income Tax Officer, Exemption Ward, Patna

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

ITA 670/PAT/2024[2024-25]Status: DisposedITAT Patna28 Apr 2025AY 2024-25

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12A

Exemption) has erred both in law and on facts and circumstances of the case and therefore, the impugned order of cancelling the registration u/s 12A may be annulled. 2. For that the Ld. CIT(Exemption) has erred in not allowing reasonable and sufficient time to the appellant to submit ... Exemption) has erred both in law and on facts and circumstances of the case and therefore, the impugned order of cancelling the registration u/s 12A may be annulled. 2. For that the Ld. CIT(Exemption) has erred in not allowing reasonable and sufficient time to the appellant to submit

M/S Shishukunj Educational Society, the Shishukunj International School, Gram Jhalaria vs. Principal Commissioner of Income Tax (Central), Director General of Income Tax. Aaykar Bhawan

ITA 806/IND/2024[2024-25]Status: DisposedITAT Indore28 Apr 2025AY 2024-25

Bench: Shri B.M. Biyani

Section 10Section 127(2)Section 132Section 143(3)Section 147

Coordinated investigation & assessment of the case”, thus placing reliance on such order and thereon exercising such powers by Ld. Pr. CIT(C) for cancellation of registration granted u/s 10(23C)(vi) of the Act is not in terms of the Page 4 of 73 M/s Shishukunj Education Society ... section 10 of the act, for the A.Y. 2021-22 and for prior years i.e. A.Y. 2020-21 & 2019-20 by cancelling the registration granted u/s.10(23C)(vi) of the act, ignoring the position of law that, the fifteenth proviso to clause (23C) of section

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

In the result, the grounds raised by the Revenue are dismissed

ITA 1261/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

facts and circumstances of the case and in Law, the Ld. CIT(A) erred in not appreciating the fact that the cancellation of registration and denial of exemption are independent actions under the provisions of the Act and exemption for a particular assessment year can be denied even when registration

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

In the result, the grounds raised by the

ITA 1260/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18
Section 10Section 11Section 11(1)(d)Section 12ASection 143(3)

facts and circumstances of the case and in Law, the Ld. CIT(A) erred in not appreciating the fact that the cancellation of registration and denial of exemption are independent actions under the provisions of the Act and exemption for a particular assessment year can be denied even when registration

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

In the result, the grounds raised by the

ITA 1259/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Apr 2025AY 2016-17
Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

facts and circumstances of the case and in Law, the Ld. CIT(A) erred in not appreciating the fact that the cancellation of registration and denial of exemption are independent actions under the provisions of the Act and exemption for a particular assessment year can be denied even when registration

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

In the result, the grounds raised by the

ITA 1258/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2025AY 2015-16
Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

facts and circumstances of the case and in Law, the Ld. CIT(A) erred in not appreciating the fact that the cancellation of registration and denial of exemption are independent actions under the provisions of the Act and exemption for a particular assessment year can be denied even when registration

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3819/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Apr 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

appeal before the Tribunal vide appeal nos. ITA 1057 & 2626/Mum/2014. The Co-ordinate bench vide its order dated 03.08.2016 quashed the order cancelling the registration. While restoring the registration, Co-ordinate bench examined the background and essential features of the assessee, its objectives for which it was set up, sources ... registration of the assessee u/s 12AA is erroneous since in the said decision, the finding is restricted to whether the power of cancellation of registration u/s 12AA(3) of the Act has been justifiably executed by the DIT(E) or not. She referred to para 6.5 of this order where

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3818/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

appeal before the Tribunal vide appeal nos. ITA 1057 & 2626/Mum/2014. The Co-ordinate bench vide its order dated 03.08.2016 quashed the order cancelling the registration. While restoring the registration, Co-ordinate bench examined the background and essential features of the assessee, its objectives for which it was set up, sources ... registration of the assessee u/s 12AA is erroneous since in the said decision, the finding is restricted to whether the power of cancellation of registration u/s 12AA(3) of the Act has been justifiably executed by the DIT(E) or not. She referred to para 6.5 of this order where

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3817/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

appeal before the Tribunal vide appeal nos. ITA 1057 & 2626/Mum/2014. The Co-ordinate bench vide its order dated 03.08.2016 quashed the order cancelling the registration. While restoring the registration, Co-ordinate bench examined the background and essential features of the assessee, its objectives for which it was set up, sources ... registration of the assessee u/s 12AA is erroneous since in the said decision, the finding is restricted to whether the power of cancellation of registration u/s 12AA(3) of the Act has been justifiably executed by the DIT(E) or not. She referred to para 6.5 of this order where

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

other purpose, thus placing reliance on such order and thereon exercising such powers by Ld. Pr. CIT (C) for cancellation of registration granted u/s 12A/12AB of the Act is not in terms of the statutory provision, is bad in law, without jurisdiction and therefore, liable to be quashed. 4. WRONG ... earlier years i.e. A.Y 2017- 18, 2018-19, 2019-20, 2020-21 & 2021-22 cancelling the registration granted u/s.12AA / u/s.12AB of the act, ignoring the position of law that, the provisions of section 12AB(4)(ii) of the act was introduced by Finance Act, 2022 w.e.f. 01.04.2022 and therefore

Atlantis It Solution, Mumbai vs. Assistant Commissioner of Income Tax, 6(2), Mumbai

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

ITA 303/MUM/2025[AY 2015-16]Status: DisposedITAT Mumbai23 Apr 2025

Bench: Shri Sandeep Gosain & Shi Prabhash Shankaratlantis It Solution Vs Assistant Commissioner Of Income- 8, Engineer Building, Awabai Tax 6(2), Aayakar Bhavan, M.K. Kasahinath Tardeo, Mumbai- Road, Mumbai-400 020 400 034 Pan : Aalca6845 Appellant Respondent

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ram Krishn Kedia, SR DR
Section 115BSection 12ASection 133ASection 143(3)Section 35(1)(ii)Section 35ASection 80G(5)

donations to certain trusts / societies and one of these trusts / societies was M/s BIOVED Research Society and, therefore, Commissioner of Income-tax(Exemption) cancelled the registration granted under section 12AA of the said society with effect from 01/04/2010 vide his order dated 28/02/2017. 4. Accordingly, considering the order passed ... notice that the only ground / basis for disallowing deduction under section 35AC of the Act in the case of the assessee is cancellation of registration of M/s BIOVED Research Society by the Ld.CIT(E). However, in this regard we notice that the co-ordinate bench of ITAT in ITA No.119/All/2017

Manraji Umashankar Educational Trust, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 1496/MUM/2025[2025-26]Status: DisposedITAT Mumbai23 Apr 2025AY 2025-26

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2025-26 Manraji Umashankar Educational Cit, (Exemptions), Mumbai Trust 601, Cumballa Hill Mtnl Te 21, Shiv Shakti Chawl, Near Shiv Vs. Building, Pedder Road, Mandir, Gandhi Nagar, Kurar Dr.Gopalrao Deshmukh Marg, Village,Malad(East) Cumballa Hill Mumbai-400097 Mumbai-400026 Pan No. Aaatm 6423 D Appellant Respondent

For Appellant: Mr. Bhupendra ShahFor Respondent: Mr. Rajendra Chandekar, CIT-DR
Section 12A

appeal for adjudication. 4. We have heard rival submissions of the parties and issue and dispute raised in appeal with reference to cancellation of registration application of the assessee, which was filed in prescribed form No. 10AB seeking registration u/s. 12AB of the Act. The Ld. CIT(E) issued notice

Mmtc Ltd vs. DCIT, Circle-5(1)

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2005[1999-2000]Status: DisposedITAT Delhi23 Apr 2025AY 1999-2000

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 120Section 127Section 12ASection 143Section 3

explanation to Section 12AB(4) of the Act. Hence, the case of the assessee was referred to the learned PCIT (Central) proposing cancellation of registration of the assessee as per second proviso to Section 143(3) of the Act substituted by Finance Act, 2022 and applicable from 1.4.2022 onwards ... Based on the said reference, the Learned PCIT (Central) on 30.6.2024 issued the show-cause notice proposing the cancellation of registration of the assessee society under section 12AB(4) r.w.s. 12A and 12AA of the Act. The assessee filed its replies objecting to the jurisdiction of the Learned PCIT (Central

Prabhavi Charitable Foundation, Pune vs. CIT Exemption, Pune

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

ITA 202/PUN/2025[NA]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri D. R. BarveFor Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

submit detalls which were required to be compiled from outside sources when the concerned parties were out of station and travelling. Order for cancellation of registration has been passed without allowing sufficient tirse to the appellant and hence needs to be set aside. 3) Without prejudice to the above

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. Commissioner of Income Tax, Exemption, Pune

In the result, the appeal of the appellant is partly allowed for statistical purposes

ITA 1024/PUN/2023[-]Status: DisposedITAT Pune21 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari
Section 10Section 115BSection 119Section 12Section 12ASection 12A(1)Section 12A(2)

facts and circumstances of the case and in law, the learned Principal Commissioner of Income Tax, Central Circle, Pune, erred in cancelling the registration of the appellant granted on 31/8/2005 u/s 12A(2) and granted on 2/9/2022 u/s 12A(1) (ac) (vi) on incorrect charges and analogies and without considering ... period of five years; or (B) if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its registration after affording a reasonable opportunity of being heard, 14 Rajarshi Shahu Shikshan Sanstha Inam Dhamani (c) where the application is made under sub-clause

Om Chaitanya Shree Bhanudasaya Stree Heet Vardhini Trust, Mumbai vs. CIT( Exemption), Mumbai

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

ITA 1336/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Apr 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pritam KulapkarFor Respondent: Mr. R.A. Dhyani, CIT-DR
Section 11Section 12A

perused the relevant materials on record. In the case of assessee, registration u/s 80G of the Act has been cancelled consequent to the cancellation of registration u/s 12AB of the Act. Since the appeal of the assessee against cancellation of registration u/s 12AB of the Act has been restored back

Om Chaitanya Bhanudasaya Stree Heet Vardhini Trust, Mumbai vs. CIT (Exemption) Mumbai., Mumbai

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

ITA 1330/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Apr 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pritam KulapkarFor Respondent: Mr. R.A. Dhyani, CIT-DR
Section 11Section 12A

perused the relevant materials on record. In the case of assessee, registration u/s 80G of the Act has been cancelled consequent to the cancellation of registration u/s 12AB of the Act. Since the appeal of the assessee against cancellation of registration u/s 12AB of the Act has been restored back

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 975/PUN/2024[2012-13]Status: DisposedITAT Pune11 Apr 2025AY 2012-13

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar
Section 11Section 2(15)

subsidy and interest income etc. He observed that the Ld. Commissioner of Income Tax-1, Pune vie his order dated 30th July, 2012 cancelled the registration granted to the assessee trust u/s 12A of the Act on account of amendment to section 2(15) and non-communication of change ... from 1st April, 2009. The Ld. AO accordingly opined as under and requested the assessee to furnish its response thereto : “a. Cancellation of Registration of Assessee Trust u/s 12A and as a consequence of the same, the withdrawal of the exemption claimed by the Assessee Trust u/s 11 and assessing

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 1387/PUN/2024[2011-12]Status: DisposedITAT Pune11 Apr 2025AY 2011-12

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar
Section 11Section 2(15)

subsidy and interest income etc. He observed that the Ld. Commissioner of Income Tax-1, Pune vie his order dated 30th July, 2012 cancelled the registration granted to the assessee trust u/s 12A of the Act on account of amendment to section 2(15) and non-communication of change ... from 1st April, 2009. The Ld. AO accordingly opined as under and requested the assessee to furnish its response thereto : “a. Cancellation of Registration of Assessee Trust u/s 12A and as a consequence of the same, the withdrawal of the exemption claimed by the Assessee Trust u/s 11 and assessing