https://www.taxtmi.com/caselaws?id=264389 The High Court quashed the Tribunal's decision to refer the jurisdictional issue to a Larger Bench, finding it unnecessary as prior Tribunal decisions had established the Director of Income Tax lacked jurisdiction to withdraw registration under Section 12AA(3). Additionally, the Court criticized the Tribunal for prematurely deciding on the charitable nature of the Appellant's activities without resolving the jurisdictional issue first. The Court emphasized the importance of comprehensive disposal of appeals and ordered the matter to be reheard by the Tribunal's regular bench, allowing both parties to present their arguments. en-us Wed, 09 Sep 2015 00:00:00 +0530 Thu, 24 Sep 2015 09:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264389 The High Court quashed the Tribunal's decision to refer the jurisdictional issue to a Larger Bench, finding it unnecessary as prior Tribunal decisions had established the Director of Income Tax lacked jurisdiction to withdraw registration under Section 12AA(3). Additionally, the Court criticized the Tribunal for prematurely deciding on the charitable nature of the Appellant's activities without resolving the jurisdictional issue first. The Court emphasized the importance of comprehensive disposal of appeals and ordered the matter to be reheard by the Tribunal's regular bench, allowing both parties to present their arguments. Case-Laws Income Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264389