https://www.taxtmi.com/caselaws?id=292965 The appeal was filed against the withdrawal of registration under section 12AA of the Income Tax Act. The Income Tax Appellate Tribunal (ITAT) allowed the appeal, citing lack of jurisdiction for the withdrawal as there was no provision in section 12AA for such cancellation. The ITAT emphasized the distinction between "approval" and "registration" under the Act, annulling the withdrawal order. The decision favored the appellant based on the jurisdictional issue, without delving into the merits. The appellant's appeal was allowed, aligning with the precedent set in a similar case, without costs awarded. en-us Fri, 30 Mar 2012 00:00:00 +0530 Sat, 16 Jan 2021 16:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292965 The appeal was filed against the withdrawal of registration under section 12AA of the Income Tax Act. The Income Tax Appellate Tribunal (ITAT) allowed the appeal, citing lack of jurisdiction for the withdrawal as there was no provision in section 12AA for such cancellation. The ITAT emphasized the distinction between "approval" and "registration" under the Act, annulling the withdrawal order. The decision favored the appellant based on the jurisdictional issue, without delving into the merits. The appellant's appeal was allowed, aligning with the precedent set in a similar case, without costs awarded. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292965