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2021 (4) TMI 51 - AT - Income TaxExemption u/s 11 - registration under section 12A cancelled - effective date of cancellation of registration - Authority to cancel the registration under section 12AA(3)/(4) - PCIT jurisdiction in cancelling the registration of the Appellant - whether PCIT failed to appreciate that the power of cancellation of registration vests in the authority who has the jurisdiction to grant registration and the CIT(E) is the authority who can grant registration, therefore, he is the only authority who can cancel the registration under section 12AA(3)/(4) of the ITAT - HELD THAT:- No reasons to take any other view of the matter than the view so taken by the coordinate bench in the case of Navajbai Ratan Tata Trust vs PCIT [2021 (3) TMI 1146 - ITAT MUMBAI] These observations will apply mutatis mutandis in the present case as well. Respectfully following the same, we hold that the impugned order cancelling registration granted to the assessee trust will have effect from the date on which hearing, on the first show cause notice requiring the assessee to show cause as to why registration under section 12A not be cancelled, and the assessee formally acquiesced to the said notice 10.03.2015, i.e on 20th March 2015.
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