Assessee trust had been granted registration under section 12A on 21.5.2014 w.e.f. 1.4.2013. A show cause notice was issued upon assessee on 6-10-2022 to cancel registration granted to assessee under section 12AA w.e.f. 1.4.2014 and   passed an order cancelling registration. On appeal the Tribunal held that   provisions of section 12AA/12AB do not provide for cancellation of registration with retrospective effect. Therefore, since show cause notice for cancellation of registration had been issued upon assessee by Principal Commissioner (E) on 6-10-2022, he could not have cancelled registration retrospectively with effect from 1-4-2014. (AY. 2023-24)