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2021 (9) TMI 1435 - AT - Income TaxExemption u/s 11 - cancelling the assessee’s Section 12AA registration - HELD THAT:- We find no reason to express our agreement with the Revenue’s arguments supporting the same. This is for the precise reason that the CIT(E) passed his impugned order in furtherance to the corresponding show cause notice dt.08-02-2018 which had in fact been issued by the DCIT(E) only. This latter authority has nowhere been vested any jurisdiction to issue such a show cause notice u/s.12AA of the Act. Case law – CIT Vs. Modern School Society [2019 (2) TMI 824 - SC ORDER] holds that whilst affirming the corresponding hon'ble high court’s judgment [2018 (7) TMI 1874 - RAJASTHAN HIGH COURT] that any order passed under the provisions of the Act by an authority without having any jurisdiction is a non est action only. CIT-DR fails to dispute that the CIT(E) had not issued any other show cause notice proposing to finalise the impugned action. We therefore hold that the CIT(E)’s impugned order is not sustainable on law since based on an invalid show cause notice. Quashed accordingly.
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