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1 - 10 of 14 (0.43 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 21 in The General Clauses Act, 1897 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 1 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Commissioner Of Income Tax-Ii Aayakar ... vs M/S Manav Vikas Avam Sewa Sansthan ... on 7 January, 2010
8. Similar question also arose before the Allahabad High Court in
CIT v. Manav Vikas Avam Sewa Sansthan, ITA No.161/2007
decided on 24th February, 2010, wherein the reliance was placed
ITA No.54/2011 Page 9 of 12
in the case of Lucknow Bench in Oxford Academy for Career
Development v. Chief Commissioner of Income Tax,
Lucknow, (2009) 315 ITR 382 (All), wherein it was held as
under:-
The Finance Act, 1996
Ghaurul Hasan And Others vs The State Of Rajasthan on 5 April, 1961
―Regarding cancellation of registration which was granted
on 01.04.1999 under Section 12A of the Act, it is true that
there was no express provision in Section 12A of the Act
for cancellation of the Registration. The applicability of
Section 21 of the General Clauses Act, 1897 was
discussed by the Uttranchal High Court in the case of
Welham Boy's School Society (supra), where it was
observed that any order passed by the Commissioner of
Income Tax under Section 12A is a quasi-judicial order,
which does not fall in the category of ―orders‖ mentioned
in section 21 of the General Clauses Act, 1897 by relying
the ratio laid down in the case of Ghaurul Hasan V. State
of Rajasthan reported in AIR 1987 SC 107. The High Court
observed that by virtue of Section 21 of the General
Clauses Act, the Commissioner of Income Tax had no
power to rescind the order passed earlier by the
Commissioner granting registration to the petitioner's
society. It may be mentioned that section 12AA(3) was
incorporated w.e.f. 01.10.2004 to empower the
Commissioner to cancel the registration granted to a trust
or institution. The same is not applicable retrospectively
and in the assessee's case for the assessment years
under consideration. The object of this provision is not
clarification or explanatory, so prior to that date, the
authorities granting registration had no inherent power to
withdraw or revoke the registration already granted. The
order cancelling the registration granted to a trust or
institution under Section 12AA of the Act being a quasi-
judicial order does not fall within the category of orders
mentioned under Section 21 of the General Clauses Act,
1897, which provides that the power conferred on an
authority empower to issue orders including the power to
rescind such orders and the Commissioner would not have
power to rescind the order passed by the Commissioner
earlier granting the registration to a trust or institution.‖