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Income Tax - Highlights / Catch Notes

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Cancellation of registration u/s 12A - learned CIT (Exemptions) ...

Income Tax

October 25, 2021

Cancellation of registration u/s 12A - learned CIT (Exemptions) was not empowered to pass the order u/s 12A cancelling the registration granted to the assessee when the issue was still pending with Settlement Commission. The written arguments filed by the Revenue relate to the merits of cancellation of the registration and do not relate to arguments raised by learned A.R. therefore, these submissions are of no help to Revenue. - AT

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