TMI Blog2020 (4) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... g into force of the aforesaid amendment enacting sub-section (3) in Section 12AA of the Act conferring the powers on the CIT to withdraw/cancel/recall the registration granted by him to any firm/trust/society. Indeed, the functions exercisable by the CIT u/s 12A are neither legislative nor executive but as mentioned above they are essentially quasi judicial in nature. It is for all these reasons the CIT had no jurisdiction to cancel the registration certificate once granted by him u/s 12A of the Act till the power was expressly conferred on the CIT by Section 12AA (3) of the Act w.e.f. 1.10.2004. Since the Supreme Court in Industrial Infrastructure Development Corporation [ 2018 (2) TMI 1220 - SUPREME COURT] had already held that the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction to cancel the registration certification granted in favour of a trust in exercise of power under Section 12-A of the Act ? 3. A few facts relevant for the decision of the controversy involved as narrated in the present appeal may be noticed. The assessee is a trust situated at Rewa in the State of Madhya Pradesh. The assessee was granted registration under Section 12A of the Act on 15.10.2001 by the CIT and vide order dated 18.3.2002 also granted exemption under Section 80G of the Act. On 3.9.2002, a survey was conducted in the premises of the assessee. After further investigation, the CIT issued a show cause notice to the assessee stating therein as to why the registration certificate granted to the assessee under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, the Tribunal has committed an error in entertaining such objection taken for the first time before it. Further, it was contended that sufficient opportunity of hearing was afforded to the assessee by the CIT before passing the order of cancellation/withdrawal of registration under the Act. Learned counsel also submitted that in view of the amendment in Section 12AA of the Act, the CIT had powers to cancel/withdraw the registration granted by it to any firm/trust/society. Accordingly, it was prayed that this appeal be allowed by setting aside the order impugned in this appeal. 5. On the contrary, learned senior counsel for the assessee supported the findings recorded by the Tribunal and submitted that the documents on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer vested in him under the Act to do so. The relevant extract of the said decision reads as under:- 17. In our considered opinion, the CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the registration certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature, it could be withdrawn/recalled by the CIT only when there was express power vested in him under the Act to do so. In this case there was no such express power. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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