https://www.taxtmi.com/caselaws?id=193209 The appeals were filed challenging the jurisdiction of the Commissioner of Income-tax under section 263 of the Income-tax Act, which had set aside assessment orders due to withdrawal of registration granted under section 12AA. The Tribunal found that the restoration of registration to the assessee trust rendered the basis for deeming the assessment orders erroneous and prejudicial to the Revenue's interest as non-existent. Consequently, the appeals were allowed, and the orders of the Commissioner were set aside. In a separate judgment, the Tribunal held that the withdrawal of registration was not sustainable in law and directed the restoration of the registration granted under section 12AA. en-us Mon, 23 May 2011 00:00:00 +0530 Tue, 18 Jul 2017 15:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193209 The appeals were filed challenging the jurisdiction of the Commissioner of Income-tax under section 263 of the Income-tax Act, which had set aside assessment orders due to withdrawal of registration granted under section 12AA. The Tribunal found that the restoration of registration to the assessee trust rendered the basis for deeming the assessment orders erroneous and prejudicial to the Revenue's interest as non-existent. Consequently, the appeals were allowed, and the orders of the Commissioner were set aside. In a separate judgment, the Tribunal held that the withdrawal of registration was not sustainable in law and directed the restoration of the registration granted under section 12AA. Case-Laws Income Tax Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193209