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of HC determined that Revenue's contradictory stance regarding BCCI's registration status was legally untenable. While Revenue argued the communication dated 28 December 2009 was merely advisory and non-statutory to challenge appeal maintainability before ITAT, it simultaneously used the same communication to effectively cancel BCCI's registration and deny tax exemptions under Section 11 of IT Act. Court held that Revenue cannot treat the communication as non-statutory to defeat appeal rights while using it to adversely affect assessee's substantive rights. The decision emphasizes that vital matters like registration cancellation or exemption denial must be based on proper statutory orders, not mere advisory communications.
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