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3. The appellant craves leave to add to or alter the ground of appeal, if deemed necessary.

7. The Ld. Counsel for the assessee at the outset submitted that the trust was established in the year 1930 and was granted registration u/s 12A on 25.08.1975 and u/s 12AB(1)(ac)(i) of the Act on 24.09.2021. He submitted that the trust is regularly assessed to tax with most of the years being assessed u/s 143(3) and nowhere the activities of the trust have been treated as non-genuine. Further, there is no change in the trust deed since 1930 and the assessee has not taken any donation from the public. He submitted that the notice for cancellation was issued on 05.12.2023 in response to which the assessee made its submissions on 10.12.2023 (received by the CIT(E) on 26.12.2023) and the Ld. CIT(E) passed the order on 30.06.2024 cancelling the registration without giving any further opportunity of hearing to the assessee in between the period from 05.12.2023 to 30.06.2024. The Ld. Counsel for the assessee submitted that though the principle of res judicata does not apply to tax proceedings, however, the rule of consistency is well accepted in various judicial precedents. Since in the instant case there is no change in the trust deed or the activities of the trust and the registration was granted twice and in none of the years activities have been changed, therefore, to re-examine the same trust deed by the Ld. CIT(E) is not justified.

26. We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. We find the assessee in the instant case is a trust registered in the year 1930 and was granted registration u/s 12A on 25.08.1975 and u/s 12AB(1)(ac)(i) of the Act on 24.09.2021. The trust is regularly assessed to tax with most of the years being assessed u/s 143(3) and in none of the years, the activities of the trust have been treated as non-genuine and there is no change in the activities of the trust from the date of grant of registration till now. We find the Ld. CIT(E) issued a notice for cancellation on 05.12.2023 asking the assessee to explain as to why the registration of the trust should not be cancelled, the contents of which have already been reproduced at para 5 of this order. We find the assessee made its submissions dated 10.12.2023 received by the Ld. CIT(E) on 26.12.2023 and the Ld. CIT(E) passed the order on 30.06.2024 cancelling the registration granted u/s 12A on 25.08.1975 and consequent registration u/s 12AB(1)(ac)(i) of the Act on 24.09.2021.

27. It is the submission of the Ld. Counsel for the assessee that the trust was registered in the year 1930 and has been granted the approval and recognition u/s 12A which has not been usurped in any of the years of its existence. It is his submission that once registration has been granted after satisfying about the genuineness of the activities of the trust, the same cannot be cancelled on the basis of the same set of provisions of the trust which were examined earlier. It is also his submission that the trust is regularly assessed to tax with most of the years being assessed u/s 143(3) and nowhere the activities of the trust have been treated as non-genuine. It is his submission that the Ld. CIT(E) without calling for certain details has passed the order doubting the activities of the trust as non-genuine which is not justified. Further, it is also his submission that the Ld. CIT(E) without appreciating the submissions made by the assessee and the relevant provisions of the Statute has cancelled the registration which is not in accordance with law.

"12AB(1)....
.....
(4)....
Explanation.-
(a).....
.....
(e) any activity being carried out by the trust or institution,--
(i) is not genuine; or
(ii) is not being carried out in accordance with all or any of the conditions subject to which it was registered.

34. As mentioned earlier, the trust was registered during the year 1930 and was granted registration u/s 12A of the Act on 25.08.1975 and u/s 12AB(1)(ac)(i) of the Act on 24.09.2021. It is also an admitted fact that the trust was being assessed to tax with most of the years being assessed u/s 143(3) and nowhere the activities of the trust have been treated as non-genuine. It is not a case of the Revenue that the assessee has changed its objects / activities from the date of grant of registration till date. Under these circumstances and in view of the decisions relied in the preceding paragraphs relating to rule of consistency, we are of the considered opinion that the Ld. CIT(E) was not justified in holding that the assessee trust is found to be involved in specific violation of clause (e) of Explanation to subsection 12AB(4) of the Act.