https://www.taxtmi.com/caselaws?id=461221 ITAT Delhi held that an order cancelling registration under section 12AB(4) passed without a DIN number is invalid and non est. The tribunal ruled that Board circulars are binding on tax authorities and non-compliance with mandatory circular requirements renders orders void. The court rejected the department's attempt to distinguish facts on sub silentio principle, emphasizing this was purely a question of law regarding mandatory compliance. The subsequent validation argument was also rejected as no material showed DIN generation, and without DIN inscription on the order itself, it cannot be considered valid. The assessee's appeal was allowed and the impugned order was set aside. en-us Mon, 20 Nov 2023 00:00:00 +0530 Fri, 21 Mar 2025 19:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461221 ITAT Delhi held that an order cancelling registration under section 12AB(4) passed without a DIN number is invalid and non est. The tribunal ruled that Board circulars are binding on tax authorities and non-compliance with mandatory circular requirements renders orders void. The court rejected the department's attempt to distinguish facts on sub silentio principle, emphasizing this was purely a question of law regarding mandatory compliance. The subsequent validation argument was also rejected as no material showed DIN generation, and without DIN inscription on the order itself, it cannot be considered valid. The assessee's appeal was allowed and the impugned order was set aside. Case-Laws Income Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461221