TMI Blog2013 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... istration. The Court took note of the applicability of Section 21 of the General Clauses Act, 1897 and held that the registration cannot be cancelled in exercising of power under Section 12-A. See CIT Versus Manav Vikas Avam Sewa Sansthan [2010 (2) TMI 882 - Allahabad High Court]. Finding substance in the argument of petitioner that the impugned order is liable to be quashed as it is totally without jurisdiction as the proceedings giving rise to the present writ petition was initiated on facts noticed by the Assessing Authority during assessment proceedings in AY 2005-06 as carried in appeal successfully by the assessee. The department carried the matter in further appeal before the ITAT who on 13th May, 2011 has restored the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the writ petition. The petitioner maintains that it is pursuing its charitable objects and there is no change in its activity. However, during the course of the assessment proceedings relating to the assessment year 2005-06, the Assessing Officer opined that the objects of the petitioner's society is not charitable. He, therefore, invited the attention of the Commissioner of Income Tax who initiated the proceedings for cancellation of certificate of the petitioner granted under Section 12-A of the Act. A show cause notice was given to the petitioner. The cause was shown thereafter, Commissioner of Income Tax by the impugned order dated 17th March, 2009 exercising the power under Section 12-AA of the Act cancelled the registration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income Tax had bereft of any such power. In reply, Sri R.K. Upadhyay, learned standing counsel for the department submits that the petitioner has alternative remedy by way of appeal under Section 253(1)(c) of the Act. On merits, he supports the impugned order. Considered the respective submissions of the learned counsel for the parties and perused the record. On the basis of respective arguments of the counsel for the parties, the following two points fall for consideration before this Court. (1) Whether the writ petition is liable to be dismissed on the ground of availability of alternative remedy by way of appeal as provided for under Section 253(1)(c) of the Act. (2) Whether the Commissioner of Income Tax had power to canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration cannot be cancelled in exercising of power under Section 12-A of the Act. The aforesaid decision has been followed in Commissioner of Income Tax versus Manav Vikas Avam Sewa Sansthan, (2011) 336 ITR 250 (All). The relevant paragraphs are reproduced below: "Further admittedly in the present case, the sub-section (3) of section 12AA of the Act has came into force w.e.f. 01.01.2004 by the Finance (2) Act, 2004. As such while passing the order dated 13.03.2009, the Commissioner of Income Tax-II, Lucknow had no power whatsoever to review or recall the order dated 29.09.2003 by which the assessee was granted the registration under section 12A of the Income Tax Act, 1961. It is well settled proposition of law that the judicial/quasi-ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Section 12-AA(3) of the Act has been amended subsequently2010 and w.e.f. 1st June, 2010, the power to cancel the registration under Section 12-A of the Act has been provided for to the Commissioner of Income Tax. by Finance Act, In view of the above, we find substance in the argument of the learned counsel for the petitioner that the impugned order is liable to be quashed as it is totally without jurisdiction. We may place on the record that during course of argument, learned counsel for the petitioner submitted that the proceedings giving rise to the present writ petition was initiated on account of the facts which were noticed by the Assessing Authority during assessment proceedings relating to the assessment year 2005-06. The assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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