The asseessee is a Charitable Trust  which was set up vide trust deed dated April 21 , 1988 . The Trust was granted registration  under section 12A  of the Act  vide  certificate dated July 21, 1989 . One of the objects  of the Trust is to hold seminars in the field of medical education .  Due to search on Pharmaceutical companies which  had given donation to the assessee the survey was conducted on the assessee . The assessment of the Trust was transferred to Central Circle . For the assessment year 2021 -22 the assessee had filed its  return in the status of Association of Persons ( AOP) without claiming the exemption  under section 11 of the Act . In the course of the assessment proceedings the Assessing Officer made reference to the PCIT (Central ) to cancel the registration . On the basis of the reference the PCIT (Central ) cancelled the registration retrospectively from the Assessment year 2016 -17 . In the appeal before the Tribunal the assesee contended that , the PCIT (Central is not prescribed authority hence has no jurisdiction to cancel the Registration of Trust  , The assessee had not applied for a fresh registration under section 12AB of the Act and hence the registration could only be cancelled under section 12AA(3) of the Act , the reference made by the Assessing Officer  (Central ) to the PCIT(Central ) for AY. 2021 -22 is bad in law as the assessee ceased to be a charitable organisation and filed its return  as an AOP, there is no specific violations committed by the assessee Trust ,the Registration of the Trust cannot be cancelled retrospectively , the decision of the Honourable Supreme Court in the case of Apex Laboratories  Pvt Ltd  v. DCIT ( 2022)  442 ITR 1  (SC)  pertains to disallowance under section 37(1) of the Act is not applicable to the facts of the assessee which is carrying on the activities of charitable in nature .   Allowing the appeal of the assessee , the Tribunal held that  PCIT(Central ) has no jurisdiction to cancel the registration and  withdrawal of registration cannot be done retrospectively . Accordingly the cancellation of registration was quashed . As regards alternative contentions have became academic hence not dealt with .  (ITA No. 1524 /Mum/ 2023 dt 27 -7 -2023 )