Restoration of registration u/s 12AA

Hello All,

In one of our cases, the registration u/s 12AA of the Assessee was cancelled by the officer.. The Assessee paid the income taxes during the FY 2022-23 and also filed an appeal against the cancellation order. During the FY 2023-24, the Registration u/s 12AA was restored with retrospective effect..

can Assessee now claim the refund of taxes paid for FY 202w-23..

Please give your valuable feedback and case laws (if any) in this regard..

Thanks 🙏🏻