Meenakshi Foundation,New Delhi vs Pcit Central 3, New Delhi on 23 May, 2025
"1. The PCIT has no jurisdiction to pass the order of cancellation of
registration. The said authority lies with CIT (exemption) Delhi only. The
transfer of case u/s 127 by and order dated 04.01.2021 is only for the purpose
of coordinated assessment and not for the purpose of exercising jurisdiction
for cancellation of registration the assessee has been duly considered by
coordinate bench of tribunal in the case of Lakhmi Chand Charitable Society
V. PCIT -Central 3 (ITA No.1803/Del/2024. It is pertinent to point out that the
order u/s 127 in the case of the assessee and the case of Lakhmi Chand
Charitable society (supra) is common (Refer page no. 66 of PB).