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Lewis acid‐bound high valent Mn‐oxo species are of great importance due to their relevance to photosystem II. Here, we report the synthesis of a unique [(BnTPEN)Mn(III)−O−Ce(IV)(NO3)4]+ adduct (2) by the reaction of (BnTPEN)Mn(II) (1) with 4 eq. ceric ammonium nitrate. 2 has been characterized using UV/Vis, NMR, resonance Raman spectroscopy, as well as by mass spectrometry. Treatment of 2 with Sc(III)(OTf)3 results in the formation of (BnTPEN)Mn(IV)−O−Sc(III) (3), while HClO4 addition to 2 forms (BnTPEN)Mn(IV)−OH (4), reverting to 2 upon Ce(III)(NO3)3 addition. 2 can also be prepared by the oxidation of 1 eq. Ce(III)(NO3)3 with [(BnTPEN)Mn(IV)=O]2+ (5). In addition, the EPR spectroscopy revealed the elegant temperature‐dependent equilibria between 2 and Mn(IV) species. The binding of redox‐active Ce(IV) boosts electron transfer efficiency of 2 towards ferrocenes. Remarkably, the newly characterized Mn(III)−O−Ce(IV) species can carry out O‐atom and H‐atom transfer reactions. [ABSTRACT FROM AUTHOR]