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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appeal admitted on PCIT jurisdiction to cancel Section 12AB registration after Section 127 transfer, ITAT findings questioned</h1> HC admitted the revenue's appeal against the ITAT order which had quashed the cancellation of registration under Section 12AB of the Income Tax Act. The ... PCIT (Central), Gurugram jurisdiction cancelling registration u/s 12AB - scope of transfer provisions of Section 127 HELD THAT:- Present appeal is admitted on following questions of law:- (i) Whether on facts and circumstances of the case and in law, Hon’ble ITAT is right in quashing the order passed u/s 12AB cancelling the registration of assessee trust by holding that the PCIT (Central), Gurugram does not have jurisdiction to pass the aforesaid order? (ii) Whether on facts and circumstances of the case and in law, Hon’ble ITAT is right in only considering the CBDT Notification No. 52/2014, S.O. 2754(E) dated 22.10.2014 to hold that PCIT (Central), Gurugram does not have jurisdiction to pass order u/s 12AB(4) of the Act and not considering the CBDT Notification No. 70/2014, S.O. 2915(E) dated 13.122014 according to which PCIT (Central), has very much jurisdiction to pass the aforesaid order? (iii) As to whether PCIT would have the powers to pass an order u/s 12AB, after the jurisdiction of the case of assessee has been transferred under Section 127, which would also include all proceedings including registration? Appeal under the Income Tax Act, 1961 is admitted on substantial questions of law concerning jurisdiction to cancel a trust's registration under Section 12AB. The core issue is whether the Principal Commissioner of Income Tax (PCIT) (Central), Gurugram had lawful jurisdiction to pass an order under Section 12AB(4) cancelling the assessee trust's registration, after the jurisdiction of the assessee's case was transferred under Section 127. The questions framed include: (i) whether the ITAT was correct in quashing the Section 12AB cancellation order on the ground that the PCIT (Central), Gurugram lacked jurisdiction; (ii) whether ITAT erred by relying only on CBDT Notification No. 52/2014, S.O. 2754(E) dated 22.10.2014 and not considering CBDT Notification No. 70/2014, S.O. 2915(E) dated 13.12.2014; and (iii) 'whether PCIT would have the powers to pass an order u/s 12AB, after the jurisdiction of the case of assessee has been transferred under Section 127, which would also include all proceedings including registration?'
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