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TMI Blog2020 (4) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, (for short "the Tribunal"), Jabalpur Bench, Jabalpur in ITA No.198/Jab/2003 in respect of the Assessment Year 2002-03, whereby the appeal filed by the respondent - Samiti (for short "the assessee") was allowed and the order passed by the Commissioner of Income Tax-II, Jabalpur [for short "the CIT"] was quashed. 2. This appeal was admitted on 2.2.2006 for determination of the following substantial question of law by this Court :- "Whether the Income Tax Appellate Tribunal is justified in coming to hold that the Commissioner of Income Tax has no jurisdiction 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 contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g registration already granted to the assessee Trust under Section 12A of the Act was held to be invalid and without jurisdiction. Hence, the instant appeal by the appellant - Revenue. 4. Learned counsel for the appellant-Revenue submitted that the Tribunal had not properly appreciated the relevant material available on record. It was argued that the objection raised by the assessee, regarding power of CIT to cancel/withdraw the order by which the registration was granted, should have been raised immediately after receiving the show cause notice 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. Vs. Commissioner of Income Tax, Gwalior - (2018) 4 SCC 494. 6. We have heard learned counsel for the parties and find that the present appeal deserves to be dismissed. 7. The Apex Court in Industrial Infrastructure Development Corporation (supra) has held that the CIT had no express power to cancel the registration once granted by him to the assessee under Section 12A of the Act till 1.10.2004. The order passed under Section 12A of the Act by the CIT is a quasi judicial order and it could be withdrawn when there was express power vested in him under the Act to do so.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 certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercisable by the CIT under Section 12A of the Act are neither legislative nor executive but as mentioned above they are essentially quasi judicial in nature. Therefore, it is for all these reasons the CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 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. 9. Since the Supreme Court in Industrial Infrastructure Development Corporation (supra) had already held that the amendment in question was not retrospective but was prospective in nature, it would be deemed that in the present case also the CIT at the time of passing the aforesaid orders had no express power to recall/withdraw regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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