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2010 (12) TMI 218 - ITAT, AHMEDABADRegistration u/s 12A - cancellation of registration - powers of DIT(E) - Held that: - vide section 12AA(1)(b)(ii), the DIT(E) can refuse the registration application under section 12A; but vide section 12AA(3) he is given powers to deal with a registration granted within this very section 12(1)(b)(i). So the said power of refusal of registration under section 12AA(1)(b)(ii) is restricted to the application moved under section 12A seeking the grant of registration. The necessity of the said introduction was that as per the already existed section 12A there was no specific provision for the refusal of a registration. Whether for the purpose of refusal of a registration granted by section 12A is it to be dealt with in two sub-sections i.e., section 12AA(1)(b)(ii) and 12AA(3) of the Act or not? Because of this variance the assessee has challenged the refusal of a registration granted under section 12A can now be cancelled only by the latest amendment in section 12AA(3) that too w.e.f. 1st June, 2010. Since the DIT(E) has passed the order prior to the amendment the same is void ab initio claimed by assessee. The admitted factual position is that the impugned order was passed on 16th Nov., 2009, when no such specific jurisdiction was granted to DIT(E), and the powers of cancellation of registration had come into effect from 1st June, 2010 only. Benefit of this ambiguity or because of an abnormal situation, the advantage should go in favour of the taxpayer. Review of order - It is a well settled law that the power to review is not an inherent power of judicial or quasi-judicial officer, unless specifically conferred on him by the statute, if must be delegated by law either specifically or by necessary implication. In the absence of such an authority the action of the DIT(E) prior to the date of insertion of the said clause can be said to be beyond jurisdiction.
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