https://www.taxtmi.com/caselaws?id=207207 HC held that the power to cancel registration under s.12AA(3), introduced w.e.f. 1.10.2004, was confined only to registrations granted under s.12AA(1)(b). The authority to cancel registrations granted earlier under s.12A (including s.12A(1)(a)) was conferred on the Commissioner only by the Finance Act, 2010, w.e.f. 1.6.2010. Since the assessee trust's registration under s.12A(a) dated back to 1974, the Commissioner had no jurisdiction to cancel or withdraw it for the period prior to that amendment. Consequently, the HC upheld the validity of the trust's registration and the related exemptions, and dismissed the appeal. en-us Mon, 04 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207207 HC held that the power to cancel registration under s.12AA(3), introduced w.e.f. 1.10.2004, was confined only to registrations granted under s.12AA(1)(b). The authority to cancel registrations granted earlier under s.12A (including s.12A(1)(a)) was conferred on the Commissioner only by the Finance Act, 2010, w.e.f. 1.6.2010. Since the assessee trust's registration under s.12A(a) dated back to 1974, the Commissioner had no jurisdiction to cancel or withdraw it for the period prior to that amendment. Consequently, the HC upheld the validity of the trust's registration and the related exemptions, and dismissed the appeal. Case-Laws Income Tax Mon, 04 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207207