Restoration of registration u/s 12AA

12AA registration cancelled by the officer:
• Appeal to the ITAT under Sec 253(1)(c) within 2 months of the cancellation order. The ITAT can restore the registration if the cancellation was without proper grounds (e.g. activities not genuine or not per objects, specified violations under Sec 12AB(4)).
• Alternatively, apply afresh for registration (Form 10A for provisional registration under 12A(1)(ac)(vi), or 10AB), after rectifying the grounds. A fresh registration is prospective.
• Sec 115TD (tax on accreted income) is triggered on cancellation. That's an important reason to contest the cancellation.

If the cancellation was set aside and the trust’s registration restored retrospectively for FY 2022–23, the assessee can seek a refund of tax paid for that year—but restoration alone does not automatically generate the refund. The tax liability must be recomputed under the applicable provisions, and the assessee must pursue the relevant return/correction or appellate route. Check the restoration order’s exact effective date and terms, the assessment status, and whether a return was filed; the answer may differ if an assessment has become final or the order merely restores registration prospectively.

• First identify whether tax was paid on a filed return, under an assessment, or otherwise, and whether the assessment/appeal remains open. If an assessment order exists, the refund claim generally requires that order to be modified or set aside; a refund application by itself may not undo it.
• If the return already reflects the tax, pursue the refund through the applicable statutory mechanism and address any time limit or processing issue. If no return was filed, assess whether a belated or updated return is still legally available; an updated return generally cannot be used to claim a refund.
• For case law, the precise restoration order and procedural posture matter. Decisions on retrospective registration can support the effect of registration for the relevant years, but do not necessarily decide refund entitlement or override assessment finality. Share the cancellation/restoration order dates and the tax/assessment route to identify directly applicable authorities.

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