“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

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

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

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

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

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

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

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

Dr. Virendra Swaroop Educational Foundation, Kanpur vs. ACIT, Central Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

Commissioner of Income Tax (Central), Kanpur [“PCIT”] passed u/s 12(AB)(4)(ii) of the Income Tax Act, 1961[“the Act”] cancelling the registration granted u/s 12A of the Act from Assessment Year 2023-24 and onwards. 2. Brief facts of the case are that a search and seizure action ... Based on the information supplied by the Ao, the ld. PCIT, Central, Kanpur initiated the proceedings for cancellation of registration 12A granted to it and after considering the submissions made, the ld. PCIT concluded that the assessee trust is extensively involved in the business of real estate, land transactions

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri

Section 11Section 12Section 12ASection 133A

raised following grounds of appeal: 1. The learned Principal Commissioner of Income-tax (Central) (hereafter, "the Pr. CIT (Central)") erred in cancelling the registration of the Appellant under section 12AB (4). 2. The impugned order has been made without requisite jurisdiction or power, and in violation of the principles ... reaching findings considering whether or not sums expended by the Appellant constituted application of income within the meaning of section 11. 15. The cancellation of registration is bad in law, inter alia, as it is a disproportionate action even considering the findings arrived at in the impugned order

National Institute of Construction Management and Research, Mumbai vs. DCIT(Exem), Circle - 2, Mumbai

ITA 4324/MUM/2025[2022-23]Status: DisposedITAT Mumbai09 Jan 2026AY 2022-23

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR

Section 11Section 11(4)Section 12ASection 143(3)Section 2(15)

learned Commissioner of Income Tax (Exemptions), Mumbai, [“learned CIT(E)”], under section 12AB(4) of the Income Tax Act, 1961 (“the Act”) cancelling the registration granted to the assessee under section 12A of the Act. ITA No. 4324/Mum/2025 (A.Υ. 2022-23) 2 2. In this appeal, the assessee ... prejudice to each other: 1. That in the facts and circumstances of the case and in law, the CIT(E) grossly erred in cancelling the registration granted to the Appellant under Section 12A of the Act vide order dated 24.09.2021 for Assessment Years 2022-23 to 2026-27, with effect

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

fact that the merit of the additions made by the AO in the assessment order is completely independent of the issue of cancellation of registration. The AO's findings are well-reasoned and supported by cogent evidence. The order clearly lays down the chain of events, the movement of finds ... fulfilled in future. Subject to this clarification, we allow the appeal of the assessee. Though, the above decision is in context of cancellation of registration u/s 12AA, it is relevant in the present case also. Therefore, break in carrying out of the activities cannot be a reason for denial

Tmeic Industrial Systems India Private Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 898/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.898/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/S. Tmeic Industrial Vs. Dy.Cit Systems India Private Limited Circle 2(1) Hyderabad Hyderabad Pan: Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.As, K. C. Devdas, Kranthi Palivela & Mrudulatha राज" व "ारा/Revenue By: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 08/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: C.As, K. C. Devdas, KranthiFor Respondent: Smt. U. Mini Chandran, CIT (DR)

Section 143(3)Section 254

where they are performing the functions as quasi- judicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of Page 15 of 37 ITA No 898 of 2024 TMEIC Industrial Systems India P Ltd demand notices, etc. Similarly, appeals which

Western Up Tollway Limited, New Delhi vs. DCIT Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 67/HYD/2022[2017-18]Status: DisposedITAT Hyderabad12 Dec 2025AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Tp Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S Western Up Tollway Vs. Deputy Commissioner Of Limited, New Delhi Income Tax, Circle 8(1) Pan:Aaacw6002B Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Tp No. 170/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) M/S Mahua Bharatpur Vs. Deputy Commissioner Of Expressways Ltd, Income Tax, Circle 5(1) Hyderabad Hyderabad Pan:Aaecm4426F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Ajay Vohra & Ananya Kapoor राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Bench: These Three Appeals Are Filed By M/S. Western Up Tollway Ltd (2) & Mahua Bharatpur Expressways Ltd (1) (“The Page 1 Of 38

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)

Section 270ASection 92CSection 92C(3)

Mahua Bharatpur Expressways Ltd quasi- judicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard, and disposed off and the same will

Western Up Tollway Limited, Noida vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 493/HYD/2022[2018-19]Status: DisposedITAT Hyderabad12 Dec 2025AY 2018-19

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)

Section 270ASection 92CSection 92C(3)

Mahua Bharatpur Expressways Limited, Hyderabad vs. DCIT, Circle-5(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 170/HYD/2022[2017-18]Status: DisposedITAT Hyderabad12 Dec 2025AY 2017-18

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)

Section 270ASection 92CSection 92C(3)

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(5)Section 92C

they are performing the functions as quasi- judicial authority. This may inter-alia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed

Dr. Reddys, Laboratories Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(5)Section 92C

Rithwik Foundation for Performing Arts, Mumbai vs. The Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4527/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Dec 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Mr. Tarang Mehta,ARFor Respondent: Shri Umashankar Prasad,(CIT-DR)

Section 11Section 12ASection 8Section 80GSection 80G(5)

registration or permanent registration is granted u/s12AB(1) of the Act, the Ld PCIT/CIT is empowered u/s 12AB(4) of the Act to cancel the registration in accordance with that provisions. 8. As noticed earlier, the assessing officer is the authority who is empowered to determine the income ... 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; (c)where affording a reasonable opportunity of being heard, the Principal Commissioner or Commissioner may make

Society for Advancement of Village Economy, Gaya vs. ACIT(Exemption) Circle, Patna

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

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

remanded to the Ld. AO to re- examine the facts of the case and also to examine whether any reference for the cancellation of registration to the Ld. CIT (Exemption) has been made and whether any consequential rejection order has been passed which has been received by him and thereafter

Aragen Foundation, New Delhi vs. Commissioner of Income Tax (Exemption), Delhi

The appeals are allowed

ITA 2400/DEL/2025[2025-26]Status: DisposedITAT Delhi05 Dec 2025AY 2025-26

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Shubham Agarwal, CAFor Respondent: Sh. Jitender Singh, CIT, DR

Section 12ASection 37Section 80G

referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Notice Nos: ITBA/EXM/F/EXM45/2024- 25/(1074676330(1)/1074743375(1) against the cancellation of Registration under Section 12AB of the Act for AY: 2025-26. 2. On hearing both the appeals together we find that the competent authority

Aragen Foundation, New Delhi vs. Commissioner of Income Tax (Exemption), Delhi

The appeals are allowed

ITA 2399/DEL/2025[2025-26]Status: DisposedITAT Delhi05 Dec 2025AY 2025-26

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Shubham Agarwal, CAFor Respondent: Sh. Jitender Singh, CIT, DR

Section 12ASection 37Section 80G

Shree Siddhrudra Brahm Samaj Kelvani Mandal, Bharuch vs. CIT(Exemption), Ahmedabad

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

ITA 1318/SRT/2024[2023-24]Status: DisposedITAT Surat02 Dec 2025AY 2023-24

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth

For Appellant: Shri Kamlesh Bhatt, CAFor Respondent: Shri Mukesh Jain, CIT-DR

Section 12ASection 12A(1)(ac)

view of the facts and circumstances of the case the Ld. CIT (Exemption), erred in law and in facts, in not cancelling the registration of the Appellant U/s. 12AB of the Income Tax, 1961 and hence Your appellant PRAYS that the impugned order of the cancellation of registration

Mumbai Cricket Association, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, appeal filed by the appellant stands allowed for statistical purposes

ITA 1257/MUM/2025[2024-2025]Status: DisposedITAT Mumbai02 Dec 2025AY 2024-2025

Bench: Shri Sandeep Gosain& Shri Prabhash Shankar

Section 11(1)(c)Section 12ASection 12A(1)(ac)Section 2(15)

Reference has also been made to Order dated 31.12.2010 passed by the DIT (Exemptions), Mumbai under section 12AA(3) of the Act cancelling the registration earlier granted on 14.03.1975. That such cancellation of registration has been upheld by the Tribunal by its Order dated 08.08.2012. Consequent thereto, it has been

D.Y. Patil Education Society vs. Commissioner of Income-Tax

ITA 649/PUN/2016[-]Status: DisposedITAT Pune01 Dec 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

Section 12A

Mumbai Bench of the Tribunal in the case of Ramarao Adik Education Society (supra) wherein the Commissioner 6 of income-tax was considering cancellation of registration on the basis of the ITA No.649/PUN/2016 [A] plea that the assessee was accepting capitation fee/donations. Following discussion by our co-ordinate Bench

The Jain Kasar Samaj Sanstha, Sangli, Maharashtra vs. The CIT (Exemption), Pune, Maharashtra

In the result, the appeal filed by the Assessee is devoid of merits and the

ITA 2613/PUN/2024[2024-2025]Status: DisposedITAT Pune27 Nov 2025AY 2024-2025

For Appellant: N O N EFor Respondent: Shri Udaya Bhaskar Jakke

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

12AB has undergone various changes from time to time. More particularly after 01.04.2021 the procedure for making reference to CIT(E) for cancellation of registration granted earlier has changed under section 12AB(4) of the Act. For ready reference the same is reproduced as under: " (4) Where registration or provisional ... thinks necessary in order to satisfy himself about the occurrence or otherwise of any specified violation, (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years

The Jain Kasar Samaj Sanstha, Sangli, Maharashtra vs. The CIT (Exemption), Pune, Maharashtra

In the result, the appeal filed by the Assessee is devoid of merits and the

ITA 2612/PUN/2024[2024-2025]Status: DisposedITAT Pune27 Nov 2025AY 2024-2025

For Appellant: ΝΟΝΕFor Respondent: Shri Udaya Bhaskar Jakke

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

Epam Systems India Private Limited, Hyderabad vs. DCIT, Circle -8 (1), Hyderabad

In the result, both the appeals of the Assessee are allowed

ITA 83/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)