{"id":62233,"date":"2026-07-18T16:13:34","date_gmt":"2026-07-18T10:43:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aryans-educational-charitable-trust-v-cit-e-2025-238-ttj-142-178-taxmann-com-731-chd-trib\/"},"modified":"2026-07-18T16:13:34","modified_gmt":"2026-07-18T10:43:34","slug":"aryans-educational-charitable-trust-v-cit-e-2025-238-ttj-142-178-taxmann-com-731-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aryans-educational-charitable-trust-v-cit-e-2025-238-ttj-142-178-taxmann-com-731-chd-trib\/","title":{"rendered":"Aryans Educational &#038; Charitable Trust v. CIT (E) (2025) 238 TTJ 142 \/ 178 taxmann.com 731 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the CIT (E) was not justified in cancelling the assessee&#8217;s registration under section 12AB(4) by relying upon findings recorded in assessment orders which had already been disapproved by the Tribunal. Mere confirmation of a limited addition relating to an alleged benefit to the chairman did not justify cancellation of the trust&#8217;s registration. Further, section 12AB(4), introduced by the Finance Act, 2022, could not be retrospectively invoked on old facts that were already available when fresh registration had been granted. The registration granted under section 12A\/12AA was directed to be restored. (AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA: Procedure for registration-Trust or institution-Cancellation of registration-Registration cannot be cancelled on issues already decided by the Tribunal.[S.11, 12AB(4),  13]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62233","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62233"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62233\/revisions"}],"predecessor-version":[{"id":62234,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62233\/revisions\/62234"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}