https://www.taxtmi.com/caselaws?id=381704 The ITAT Mumbai held that the CIT lacked jurisdiction under section 12AA(3) to cancel the registration granted under section 12A, as the conditions for cancellation were not met. The CIT's reliance on violations of sections 11 and 13 to deny exemption and cancel registration was found to be misplaced, especially since section 12AA(4), which specifically addresses violations of section 13, was not yet in effect at the time of cancellation. Consequently, the order cancelling registration w.e.f. AY 2001-02 was set aside, and the registration originally granted in 1979 was restored in favor of the assessee. en-us Wed, 12 Jun 2019 00:00:00 +0530 Thu, 12 Mar 2026 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381704 The ITAT Mumbai held that the CIT lacked jurisdiction under section 12AA(3) to cancel the registration granted under section 12A, as the conditions for cancellation were not met. The CIT's reliance on violations of sections 11 and 13 to deny exemption and cancel registration was found to be misplaced, especially since section 12AA(4), which specifically addresses violations of section 13, was not yet in effect at the time of cancellation. Consequently, the order cancelling registration w.e.f. AY 2001-02 was set aside, and the registration originally granted in 1979 was restored in favor of the assessee. Case-Laws Income Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381704