Section 12A Registration Cannot Be Cancelled on Suspicion Over Donor’s Source of Funds: ITAT Chandigarh

Maharaja Jagat Singh Vs CIT (Exemptions) (ITAT Chandigarh)

The appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh, concerned cancellation of registration granted under Section 12A of the Income Tax Act to a charitable medical society. The Commissioner of Income Tax (Exemptions) [CIT(E)] had cancelled the registration under Section 12AB(4) for Assessment Year 2022-23, primarily on the basis of doubts regarding certain donations received during Financial Year 2021-22.

The society, established in 1978 as Maharaj Jagat Singh Medical Relief Society and registered

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