https://www.taxtmi.com/caselaws?id=274672 The Tribunal held that the ld. C.I.T. exceeded authority by canceling the registration under section 12A using provisions of section 12AA(3). It emphasized that power to cancel registration is limited to cases under section 12AA(1)(b) and not under section 12A. Relying on a decision of the Hon'ble Delhi High Court, the Tribunal concluded the ld. C.I.T. lacked power to cancel registration under section 12A. As a result, the appeal was allowed, the ld. C.I.T.'s order was vacated, and the registration granted to the assessee-trust under section 12A was restored. en-us Fri, 24 Feb 2012 00:00:00 +0530 Tue, 21 Mar 2023 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274672 The Tribunal held that the ld. C.I.T. exceeded authority by canceling the registration under section 12A using provisions of section 12AA(3). It emphasized that power to cancel registration is limited to cases under section 12AA(1)(b) and not under section 12A. Relying on a decision of the Hon'ble Delhi High Court, the Tribunal concluded the ld. C.I.T. lacked power to cancel registration under section 12A. As a result, the appeal was allowed, the ld. C.I.T.'s order was vacated, and the registration granted to the assessee-trust under section 12A was restored. Case-Laws Income Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274672