CIT lacked authority to cancel Section 12A registration before Section 12AA(3) introduced on October 1, 2004.

CIT lacked authority to cancel Section 12A registration before Section 12AA(3) introduced on October 1, 2004. https://www.taxtmi.com/highlights?id=38027 Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004 - SC en-us Mon, 19 Feb 2018 18:32:47 +0530 Mon, 19 Feb 2018 18:32:47 +0530 TaxTMI RSS Generator CIT lacked authority to cancel Section 12A registration before Section 12AA(3) introduced on October 1, 2004. https://www.taxtmi.com/highlights?id=38027 Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004 - SC Highlights Income Tax Mon, 19 Feb 2018 18:32:47 +0530 https://www.taxtmi.com/highlights?id=38027