TMI Blog2011 (2) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the learned counsel, the short issue on which this appeal can be decided is whether or not the learned Director of Income Tax (Exemptions) had the powers u/s.12AA(3) to cancel the registration granted under section 12A. It is important to bear in mind the fact that the impugned cancellation order was passed on 13th August, 2009 i.e. prior to amendment in section 12AA(3) w.e.f. 1st June, 2010 and that, dealing with law as it stood prior to the said amendment, a co-ordinate bench in the case of Bharati Vidyapeetha vs ITO, (119 TTJ 261) observed as follows: 8. The plea of the assessee meets our approval. In our considered view, a registration granted under s. 12A of the Act cannot be withdrawn or cancelled by the CIT by invoking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) is to be granted where CIT is satisfied about the objects and the genuineness of the activities carried on by the applicant. Sec. 12AA(3) empowers the CIT to cancel such registration if he is satisfied that activities of trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution as the case may be. The combined reading of both the sections makes it clear that registration can be cancelled only in those cases where the registration has been granted under sub-s. (1b) of s. 12AA. This section nowhere empowers the CIT to cancel or withdraw the registration granted under s. 12A. In the absence of such power, in our opinion, the registration granted under s. 12A cannot be withd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be applied to the registration granted under s. 12A of the Act. We also find that the issue in appeal is squarely covered by a number of decisions on this issue by various Co-ordinate Benches and there is no contrary decision available, so far as this aspect of the matter is concerned. 9. Learned Departmental Representative has stated that such a view will make the provisions of the Act unworkable and that the only way to make these provisions workable is to construe the scope of s. 12AA(3) in such a manner so as to extend its scope also to the registrations granted under s. 12A. We are thus urged to supplant the law by supplying a casus omissus. We are not persuaded by this plea either. Casus omissus, which broadly refers to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying a casus omissus will make these provisions more in conformity with logic and equity, it is indeed futile to suggest that such a casus omissus can be supplied by this Tribunal. We are not inclined to accept the plea canvassed by the learned Departmental Representative to the effect that we should interpret the scope of s. 12AA(3) so as to give it an extended meaning beyond what is laid down by specific words of the statute. 3. Subsequent to the order so passed by the co-ordinate bench, section 12AA(3) has been amended so as to include registration granted u/s.12A as well. However, the amendment so made is effective from 1st June, 2010 only. 4. When the above facts were pointed out to learned Departmental Representative, she sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
