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2010 (6) TMI 562 - ITAT, DELHIRegistration u/s 12AA - assessee filed a rectification application before the ld. Commissioner of Income-tax - The provisions contained in section 12AA were amended with effect from 1-10-2004, conferring jurisdiction on the Commissioner of Income-tax to withdraw the registration granted earlier provided the Commissioner is satisfied that the activities are not genuine or are not being carried out in accordance with the objects - owever, such a deemed allowance in this case would have the effect that the assessee would get exemption under section 11 in respect of application of its income for the benefit of its members, which cannot be said to be a charitable purpose - It is no doubt true that on the date when the Commissioner of Income-tax passed the order, this section did not exist on the statute book. However, this provision existed on the statute book on the date of hearing of the case - there is nothing in the Income-tax Act which will prevent him from passing an order, withdrawing the registration on the grounds taken by him in order under section 12AA(3) - There is no apparent error on the records - hence the appeal is dismissed
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