TMI Blog2010 (3) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2002-03. 2. The learned counsel for the assessee Shri Gautam Jain submitted that in December, 1974 the learned Commissioner of Income-tax, Delhi-II, after having satisfied himself with the objects of the trust and, the activities carried on by it are in accordance with deed of trust, granted registration under section 12A(a) of the act vide Registration No. DLI(C)/T-168/1974-75 in December 1974. A copy of the certificate is also furnished before us. It was accordingly submitted that when the trust was originally granted registration under section 12A(a) of the Act by the Commissioner, under the amended provision of section 12AA no authority can withdraw registration earlier granted. For this purpose reliance was placed on the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ru Nanak Public School (supra) followed the decision of Pune Bench of the Tribunal in the case of Bharati Vidyapeeth, 28 SOT 32, wherein it has been held 7. We have heard the rival contentions, perused the material on record and duly considered factual matrix of the case as also the applicable legal position. 8. The plea of the assessee meets our approval. In our considered view, a registration granted under section 12A of the Act cannot be withdrawn or cancelled by the CIT by invoking the provisions of section 12AA(3) of the Act. Section 12AA(3) provides that where a trust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the CIT is satisfied that the activities of such trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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-section (1b) of section 12AA. This section nowhere empowers the CIT to cancel or withdraw the registration granted under section 12A. In the absence of such power, in our opinion, the registration granted under section 12A cannot be withdrawn or cancelled. This view is supported by the decision of the Tribunal in the case of Kailashanand Mission Trust v. Asstt. CIT (supra) wherein it was held that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of decisions on this issue by various Coordinate 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 section 12AA(3) in such a manner so as to extend its scope also to the registrations granted under section 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 principle that a matter which has not been provided in the statute but should have been there, cannot be supplied by us, as, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied 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 section 12AA(3) so as to give it an extended meaning beyond what is laid down by specific words of the statute. 10. For the reasons set out above, and respectfully following the decisions of various Co-ordinate Benches on the scope of powers under section 12AA(3), we hold that the impugned order was vitiated in law inasmuch as the learned CIT did not have powers to cancel the registration granted under section 12A. Accordingly, the impugned order is hereby vacated and, as a corollary thereto, the registration granted to the assessee under section 12A stands restored. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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