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2005 (10) TMI 66 - HC - Income TaxCharitable Institution – registration u/s 12AA - whether the petitioner is right in contending that the second respondent-Commissioner of Income-tax had no power and jurisdiction to withdraw the registration granted under section 12AA – order impugned in this petition is an order passed by the second respondent without power and jurisdiction and therefore, the petitioner was entitled to approach this court under article 226 of the Constitution of India for quashing the said order without exhausting any alternate remedy of filing appeal. Hence, we reject the contention of learned counsel for the respondents that the writ petition is not maintainable for the reason that the petitioner has not exhausted the alternate remedy of filing appeal before the Tribunal against the impugned order - held that passed by the second respondent withdrawing/rescinding the order granting registration to the petitioner society u/s 12AA, is quashed. Consequently, the registration granted to the petitioner society u/s 12AA, stands restored
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