<s>[INST] What are the consequences of cancellation of registration? [/INST] ​​​The following consequences may arise on the cancellation of the registration of a trust:

​a. The exemption under Sections 11 and 12 would not be available;
b. The income will be computed under the normal provisions of the Act;
c. Any donation or aid to an individual will be regarded as his income taxable under Section 56(2)(x) if it exceeds the threshold limit of Rs. 50,000;
d. The approval granted under Section 80G may be cancelled;
e. Levy of accreted tax under Section 115TD.​ </s>