https://www.taxtmi.com/caselaws?id=379086 The court held that the Deputy Commissioner lacked jurisdiction to revoke benefits under Sections 11 and 12 of the Income Tax Act, specifically under Section 12AA registration. It was determined that a pre-deposit was unnecessary as long as the registration remained valid. The court directed the Commissioner (Appeals) to expedite the appeal process within 6 weeks and prohibited coercive action by respondents during the appeal. Additionally, the court found the Deputy Commissioner's authority to revoke Section 12AA registration unsubstantiated, leading to the annulment of the pre-deposit order and removal of attachment orders, ensuring protection of the petitioner's interests. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 25 Apr 2019 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379086 The court held that the Deputy Commissioner lacked jurisdiction to revoke benefits under Sections 11 and 12 of the Income Tax Act, specifically under Section 12AA registration. It was determined that a pre-deposit was unnecessary as long as the registration remained valid. The court directed the Commissioner (Appeals) to expedite the appeal process within 6 weeks and prohibited coercive action by respondents during the appeal. Additionally, the court found the Deputy Commissioner's authority to revoke Section 12AA registration unsubstantiated, leading to the annulment of the pre-deposit order and removal of attachment orders, ensuring protection of the petitioner's interests. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379086