Jammu, in rejecting the assessee's application for registration under
section 12AA(b)(ii) of the Income Tax Act, 1961.
2. This appeal ... appeal is again before us.
2 ITA No.444(Asr)/2010
3. The application filed by the Department for adjournment stands
withdrawn
vide its order dated 24.10.2013 exercised powers under Section 12AA
(3) of the Income Tax Act, 1961 (for short, 'the Act') and cancelled ... submitted that in that case the power under Section 12AA (3) of the Act
was exercised before the amendment was incorporated
registration granted under Section 12AA . We
therefore quash the order of the DIT(Exemption)
passed under Section 12AA(3) and restore the order of
Page ... Whether the registration of GCA under section 12AA
could be cancelled under section 12AA(3) on the
ground that it violated proviso to section
Commissioner of
Income Tax, Patiala issued a notice under Section 12AA(3) of 1961 Act
proposing to cancel the registration of the respondent-Trust ... would not disentitle it from exemption/cancellation of
registration u/s 12AA(3) of 1961 Act.
4. The Commissioner of Income Tax vide order dated
12AA of the I.T. Act prescribes
therein the procedure for registration to be granted to a Trust or Institution,
and, Section 12AA(3) provides ... Revenue that section 12AA(1)
of the Income-tax Act, 1961, must be read along with section 12AA(3) of
the Income
Income Tax (Salem) issued a notice dated 09.09.2009 under Section 12AA(3) of the Act stating that there are no object clauses seen from ... section (3) including observance of the principles of natural justice. A cancellation of registration under sub-section (3) of Section 12AA is subject
This court is of the opinion that
the provisions of section 12AA (3) of the Act of 1961, empowers the
Commissioner of Income ... retrospective cancellation could be made as neither in the Sec. 12AA(3) nor in Sec.
12AA(4) it has been provided or is seen
cancellation
of registration granted u/s 12AA(1)(b)(i) was prescribed in section
12AA(3) /(4). Thereafter, section 12AA was closed through a sunset ... newer version. He submitted that neither section
12AA(3) /(4) existing upto 31.03.2021 nor pre-amended section 12AB(4)
existing upto 31.03.2022 contained the concept
activities of the trust are not held to genuine,
section 12AA(3) of the Act cannot be made applicable. It was also
stated that even ... mentioned in
section 12AA(4) of the Act, the registration of such trust or institution can
be cancelled u/s 12AA(3) / 12AA
tried to draw comparison with the erstwhile
provisions of Section 12AA(3) of the Act as it stood prior to 2014, providing
power to cancel ... cancel registration was
consciously and narrowly circumscribed by the legislature. Section
12AA(3) of the Act as it stood prior to the substitution
