https://www.taxtmi.com/caselaws?id=757593 ITAT Delhi allowed the appeal challenging cancellation of registration under Section 12AB(4). The tribunal held that PCIT lacked jurisdiction as CIT(E) Delhi was the appropriate authority for exemption matters under territorial jurisdiction notifications. The reference under Section 143(3) second proviso was impermissible as assessment proceedings had concluded before the provision's insertion effective 01.04.2022. Show cause notices dated 05.07.2023 and 16.08.2023 were erroneous since Section 12AB(4) provisions were not applicable to assessment years 2015-16 to 2021-22, predating the provision's effective date. The cancellation order was quashed as bad in law and unsustainable. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 27 Mar 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757593 ITAT Delhi allowed the appeal challenging cancellation of registration under Section 12AB(4). The tribunal held that PCIT lacked jurisdiction as CIT(E) Delhi was the appropriate authority for exemption matters under territorial jurisdiction notifications. The reference under Section 143(3) second proviso was impermissible as assessment proceedings had concluded before the provision's insertion effective 01.04.2022. Show cause notices dated 05.07.2023 and 16.08.2023 were erroneous since Section 12AB(4) provisions were not applicable to assessment years 2015-16 to 2021-22, predating the provision's effective date. The cancellation order was quashed as bad in law and unsustainable. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757593