TMI Blog2021 (9) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... n furtherance to the corresponding show cause notice dt.08-02-2018 which had in fact been issued by the DCIT(E) only. This latter authority has nowhere been vested any jurisdiction to issue such a show cause notice u/s.12AA of the Act. Case law CIT Vs. Modern School Society [ 2019 (2) TMI 824 - SC ORDER ] holds that whilst affirming the corresponding hon'ble high court s judgment [ 2018 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-12-2018 passed in F.No. CIT(E) / Hyd / 12AA(3) / 2018-19, in proceedings u/s.12AA(3) r.w.s.12AA(4) of the Income Tax Act, 1961 [in short, the Act ]. Heard both the parties. Case file perused. 2. The assessee has pleaded the following substantive grounds in the instant appeal: 1. The order of the learned Commissioner of Income tax (Exemptions) Hyd. dt.31-12-2018 passed u/s12AA(3) and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies any violation of section 13 of the I.T Act. The learned Commissioner of Income Tax(Exemption) was in error in concluding that there was violation of section 13 of the I.T Act. 6. The appellant contends that the learned Commissioner of Income tax (Exemptions) erred in concluding that the appellant society fraudulently claimed exemption u/s.35. No such claim of approval u/s 35(1)(ii) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant craves leave to add, amend or alter any of the aforesaid ground as the occasion may require. For these and other reasons that will be submitted at the time of hearing it is prayed that the impugned order dt.31-12-2018 passed u/s 12AA(3) read with and / or section 12AA(4) of the I.T Act be set aside and the registration of the appellant be restored . 3. We have given our thoughtful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the provisions of the Act by an authority without having any jurisdiction is a non est action only. 4. Learned CIT-DR fails to dispute that the CIT(E) had not issued any other show cause notice proposing to finalise the impugned action. We therefore hold that the CIT(E) s impugned order is not sustainable on law since based on an invalid show cause notice. Quashed accordingly. All ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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