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Shristi Rajput
May 12, 2026

Submitted By: Shristi Rajput

Circular No 21/2016 Clarification regarding cancellation registration under section 12AA of income tax act

CBDT Circular No. 21/2016 dated 27 May 2016 clarified that registration granted to a charitable trust or institution under Section 12AA cannot be cancelled merely because it adopts or modifies its objects, provided the new or modified objects remain charitable in nature and genuine activities continue.

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