https://www.taxtmi.com/caselaws?id=179623 The Appellate Tribunal held that the Director of Income Tax lacked the authority to cancel the registration granted under section 12A. Consequently, the cancellation of registration u/s 12A and withdrawal of exemption u/s 80G were deemed invalid. The appeals filed by the assessee were allowed, and the registration u/s 12A was restored. This case underscores the significance of accurately interpreting and implementing the provisions of the Income Tax Act concerning registrations and exemptions for charitable institutions, as well as the restrictions on the Director of Income Tax's power to revoke such registrations. en-us Fri, 23 Oct 2009 00:00:00 +0530 Sat, 05 Mar 2016 16:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179623 The Appellate Tribunal held that the Director of Income Tax lacked the authority to cancel the registration granted under section 12A. Consequently, the cancellation of registration u/s 12A and withdrawal of exemption u/s 80G were deemed invalid. The appeals filed by the assessee were allowed, and the registration u/s 12A was restored. This case underscores the significance of accurately interpreting and implementing the provisions of the Income Tax Act concerning registrations and exemptions for charitable institutions, as well as the restrictions on the Director of Income Tax's power to revoke such registrations. Case-Laws Income Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179623