https://www.taxtmi.com/caselaws?id=448092 ITAT Delhi quashed PCIT Gurgaon's order cancelling assessee's registration under Section 12AA. The tribunal held PCIT Gurgaon lacked jurisdiction to cancel registration under Section 12AB(4) as only CIT(E) Chandigarh had authority to grant or cancel registrations per amended provisions. PCIT's assumption of jurisdiction through transfer order under Section 127 was not valid. Additionally, PCIT failed to specify which violations under Section 12AB(4) were allegedly committed before issuing show cause notice, making the cancellation order unsustainable and not in accordance with law. en-us Mon, 08 Jan 2024 00:00:00 +0530 Wed, 25 Jun 2025 13:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448092 ITAT Delhi quashed PCIT Gurgaon's order cancelling assessee's registration under Section 12AA. The tribunal held PCIT Gurgaon lacked jurisdiction to cancel registration under Section 12AB(4) as only CIT(E) Chandigarh had authority to grant or cancel registrations per amended provisions. PCIT's assumption of jurisdiction through transfer order under Section 127 was not valid. Additionally, PCIT failed to specify which violations under Section 12AB(4) were allegedly committed before issuing show cause notice, making the cancellation order unsustainable and not in accordance with law. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448092