Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1057 - HC - Income TaxRegistration under Section 12A denied - jurisdiction of the Respondent under Section 12AA(3) of the Act to withdraw the registration granted under Section 12AA - Held that:- Ground (i) with regard to jurisdiction has been referred to the President of the Tribunal for considering the constituting of Larger Bench. In these facts, the legal maxim sublato fundaments credit opus would apply meaning thereby, in case the foundation is removed, the superstructure falls, so far as the Tribunal is concerned. It may be open to the Assessing Officer during the assessment proceedings to consider whether the activities of the Appellant are hit by the proviso to Section 2(15) of the Act and entitled to exemption. There is a difference between Registration and exemption; Respondent has no jurisdiction to withdraw / cancel registration granted under Section 12AA of the Act in exercise of its power under Section 12AA(3) of the Act. The order dated 10th April, 2015 has disposed of the Appellant's appeal under Section 254(1) of the Act finally on one issue and kept pending on the other issues. The Tribunal under the Act is the final fact finding authority and has to consider all question that are raised before it arising from orders of Authorities under the Act. Thus, this piecemeal disposal of an appeal under Section 254(1) of the Act is not normally resorted to for the reasons pointed out in question (b) above. Moreover, such approach on the part of the Tribunal would lead to confusion viz: can an appeal be filed from such an order as the appeal is still pending with the Tribunal. Therefore, normally all Appellate Authorities dispose of the appeal before them at one stage and not at different stages. If during the pendency of the appeal there is an urgency to decide an issue, the same is decided by an interim order, pending the final disposal of the appeal.
|