TMI Blog2010 (2) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... ut jurisdiction and void ab initio and the appeal filed by the asses-see before the Income-tax Appellate Tribunal, Lucknow Bench, Lucknow was correctly and rightly allowed by the said authority by order dated July 10, 2009. - ITA NO 161/09 - - - Dated:- 24-2-2010 - RAKESH TIWARI, ANIL KUMAR, JJ. Judgment: Anil Kumar J.- 1. By means of the present appeal under section 260A of the Income-tax Act, 1961, the appellant has challenged the order July 10, 2009, passed by the Income-tax Appellate Tribunal, Bench Lucknow, in appeal No. I. T. A. No. 304/LKO/2009. 2. Heard Shri D. D. Chopra, learned counsel for the appellant. 3. The brief facts of the present case are that the assessee M/s. Manav Vikas Avam Sewa Sansthan, Lu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382 (All) as well as the facts and circumstances and the reasons for cancellation of registration in the case before us, first of all we are of the opinion that so far as the applicability of the law laid down by the hon'ble High Court of Allahabad-Lucknow Bench in the case of Oxford Academy for Career Development [2009] 315 ITR 382 (All) is concerned, the hon'ble High Court having held the provisions of section 12AA(3) as prospective, will be applicable only to the cases where registration under section 12AA has been granted after the coming of the provisions of section 12AA(3) on the statute, i.e., October 1, 2004 ; and not to cases where registration had been gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the statute, the assessee's case squarely falls outside the ambit of the provisions of section 12AA(3) of the Act. Consequently, respectfully following the aforesaid decision of the jurisdictional High Court, we quash the order of the learned Commissioner of Income-tax dated December 15, 2008 cancelling the registration granted to the assessee as per order dated September 11, 2000." 7. Aggrieved by the order dated March 10, 2009 passed by the Income-tax Appellate Tribunal, the present appeal under section 260A of the Act has been filed by the Income-tax Department on the following substantial question of law : "Whether the registration granted under section 12A of the Income-tax Act, 1961 can be withdrawn for a period prior to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order, which does not fall in the category of 'orders' mentioned in section 21 of the General Clauses Act, 1897 by relying the ratio laid down in the case of Ghaurul Hasan v. State of Rajasthan reported in AIR 1967 SC 107. The High Court observed that by virtue of section 21 of the General Clauses Act, the Commissioner of Income-tax had no power to rescind the order passed earlier by the Commissioner granting registration to the petitioner's society. It may be mentioned that section 12AA(3) was incorporated, with effect from October 1, 2004 to empower the Commissioner to cancel the registration granted to a trust or institution. The same is not applicable retrospectively and in the assessee's case for the assessment years under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961. 11. It is well settled proposition of law that the judicial/quasi-judicial authority cannot review its own order, unless the power of review is expressly conferred on it by the statute under which it derives its jurisdiction (see Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyalaya reported in AIR 1987 SC 2186) and the Full Bench decision of this court in the case of Smt. Anarkali v. Deputy Director of Consolidation reported in 1997(15). So the order passed by the Commissioner of Income-tax-II, Lucknow dated March 13, 2009 is without jurisdiction and void ab initio and the appeal (I. T. A. No. 304/LKO/209) filed by the asses-see before the Income-tax Appellate Tribunal, Lucknow Bench, Lucknow was correctly and rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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