https://www.taxtmi.com/caselaws?id=348215 The Tribunal held that the Director lacked jurisdiction to cancel the petitioner's registration under Section 12A of the IT Act for the assessment year 2009-2010. The Tribunal emphasized that the cancellation was unjustified due to the Director's limited authority before a specific amendment. Additionally, the Tribunal determined that the petitioner's charitable activities exempted it from the proviso to Section 2(15) of the IT Act. The High Court clarified that the Tribunal's observations on the proviso were not pivotal to the jurisdictional issue, directing independent consideration of arguments in pending Appeals. Subsequently, the Income Tax Appeal was disposed of, focusing on jurisdictional matters and assessment order considerations. en-us Mon, 11 Sep 2017 00:00:00 +0530 Mon, 18 Sep 2017 06:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348215 The Tribunal held that the Director lacked jurisdiction to cancel the petitioner's registration under Section 12A of the IT Act for the assessment year 2009-2010. The Tribunal emphasized that the cancellation was unjustified due to the Director's limited authority before a specific amendment. Additionally, the Tribunal determined that the petitioner's charitable activities exempted it from the proviso to Section 2(15) of the IT Act. The High Court clarified that the Tribunal's observations on the proviso were not pivotal to the jurisdictional issue, directing independent consideration of arguments in pending Appeals. Subsequently, the Income Tax Appeal was disposed of, focusing on jurisdictional matters and assessment order considerations. Case-Laws Income Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348215