No Retrospective Cancellation: ITAT Rejects PCIT Action on 12A/12AB Without Section 120 Order

Sushila Devi Centre for Professional Studies and Research Vs PCIT (Central) (ITAT Dehradun) PCIT (Central) Had No Jurisdiction to Cancel 12A/12AB Registration without sec 120 order– ITAT Quashes Retrospective Cancellation Assessee, an educational charitable society registered u/s 12A since 2004 (renewed u/s 12AB up to AY 2026-27), was subjected to search. Thereafter, PCIT (Central), Kanpur cancelled the registration retrospectively from AY 2014-15 to 2024-25, alleging violation of section 11/12/13. Key Legal Issue: Whether PCIT (Central) had jurisdiction to cancel registration u/s 12AB(4), o...