https://www.taxtmi.com/caselaws?id=9777 The court held that the Commissioner of Income-tax lacked the authority to withdraw registration under section 12AA of the Income-tax Act. The court found the reasons for withdrawal invalid and emphasized that any lacuna in the statute should be remedied by the Legislature, not by assuming non-existent powers. The court restored the registration granted to the petitioner society, quashing the withdrawal order dated May 8, 2002, due to lack of power and jurisdiction. The writ petition was allowed, with no order as to costs. en-us Wed, 19 Oct 2005 00:00:00 +0530 Tue, 30 Jun 2009 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9777 The court held that the Commissioner of Income-tax lacked the authority to withdraw registration under section 12AA of the Income-tax Act. The court found the reasons for withdrawal invalid and emphasized that any lacuna in the statute should be remedied by the Legislature, not by assuming non-existent powers. The court restored the registration granted to the petitioner society, quashing the withdrawal order dated May 8, 2002, due to lack of power and jurisdiction. The writ petition was allowed, with no order as to costs. Case-Laws Income Tax Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9777