Grounds of Cancellation of Registration U/s 12AB
Cancellation of Registration U/s 12AB – Statutory Grounds for Cancellation Consequences Registration under Section 12AB remains valid until its expiry or cancellation. Over the years, amendments (2004, 2014, 2019, 2020, 2022, 2023) have expanded the Commissioner’s powers to cancel registrations for various violations. From 01‑04‑2021, Section 12AB replaced Section 12AA. From 01‑04‑2022, new provisions govern …