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4. Thus, based on the above objects the assessee trust has been registered under section 12 A of the Income Tax Act by the CIT (Exemption), Bangalore's as per certificate dated 8th of January 2016 with effect from assessment year 2016 - 17. This certificate of registration was subject to certain conditions that if the activities of the trust or institutions are found to be non-genuine or are not being carried out in accordance with the objects of the trust, its registration granted can become liable for revocation.

29. The ld AR further submitted that it seems that some of the expenditure of the assessee is stated to be Non genuine, it is not the case that whole of the funding as well as utilisation of the funds is stated to be non-genuine. In such cases it would not make the whole Trust Non genuine. For This proposition, the ld AR relied up on the decision of the Honourable Supreme court in case of COMMISSIONER OF INCOME TAX [EXEMPTION] V MANEKJI MOTA CHARITABLE TRUST [2020] 120 TAXMANN.COM 58 (SC) where in the decision of the Honourable Bombay High court in CIT V MANEKJI MOTA CHARITABLE TRUST [2019] 109 TAXMANN.COM 258 / 267 TAXMAN 16 ( BOM) was upheld. Thus, he held that whole the trust cannot be held to be non-genuine, and the registration cannot be cancelled.

55. Further, circular No. 23/2022 dated 3 November 2022 in paragraph No. 9.5.4 has clearly stated that these powers are available from 1 April 2022 and are not at all restricted to any assessment year. Therefore it is clear that after 1 April 2022, the learned principal Commissioner of income tax is empowered to cancel the registration if specified violations or non-genuineness of the trust is found for any assessment year which can be reopened/reassessed and after 1/4/2004 it is empowered to cancel the registration for that period if the activities of trust are found to be non-genuine.