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2013 (6) TMI 94 - HC - Income TaxCancellation of certificate granted u/s 12-A - the objects of the petitioner's society is not charitable as opined by AO - Whether the writ petition maintanable against the availability of alternative remedy by way of appeal as provided for under Section 253(1)(c) - Held that:- The impugned order dated 17th March, 2009 cancelling the registration of the petitioner is totally without jurisdiction and illegal in view of the law as it then stood as it has been held that regarding cancellation of registration which was granted on April 1, 1999, u/s 12A it is true that there was no express provision in section 12A for cancellation of the registration. The Court took note of the applicability of Section 21 of the General Clauses Act, 1897 and held that the registration cannot be cancelled in exercising of power under Section 12-A. See CIT Versus Manav Vikas Avam Sewa Sansthan [2010 (2) TMI 882 - Allahabad High Court]. Finding substance in the argument of petitioner that the impugned order is liable to be quashed as it is totally without jurisdiction as the proceedings giving rise to the present writ petition was initiated on facts noticed by the Assessing Authority during assessment proceedings in AY 2005-06 as carried in appeal successfully by the assessee. The department carried the matter in further appeal before the ITAT who on 13th May, 2011 has restored the matter back to the C.I.T. (A) with directions on some other issue, not in issue here. The scope of inquiry by the C.I.T.(A) has been restricted to some calculation part. Thus this fact as it transpired during the course of argument for the purpose of record only. The impugned order is appealable under Section 253(1)(c) - However, it is not fit to relegate the petitioner to avail alternative remedy by way of appeal as no useful purpose is going to be served. The order is without jurisdiction. In view of the decision Whirlpool Corporation vs. Registrar of Trademarks Mumbai & others [1998 (10) TMI 510 - SUPREME COURT] the objection raised by the respondent is overruled.In favour of assessee.
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