https://www.taxtmi.com/caselaws?id=236257 The Tribunal held that the cancellation of registration under section 12A by the CIT was invalid as the power to cancel was introduced prospectively. The Tribunal emphasized that the CIT did not have the authority to cancel registration for periods before the effective date of the amendment, making the cancellation for the relevant year impermissible. Additionally, the Tribunal reinstated the registration for the assessee, highlighting the importance of judicial discipline and adherence to higher appellate authority orders. The appeal filed by the assessee was allowed. en-us Fri, 11 Jan 2013 00:00:00 +0530 Wed, 10 May 2017 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236257 The Tribunal held that the cancellation of registration under section 12A by the CIT was invalid as the power to cancel was introduced prospectively. The Tribunal emphasized that the CIT did not have the authority to cancel registration for periods before the effective date of the amendment, making the cancellation for the relevant year impermissible. Additionally, the Tribunal reinstated the registration for the assessee, highlighting the importance of judicial discipline and adherence to higher appellate authority orders. The appeal filed by the assessee was allowed. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236257