https://www.taxtmi.com/caselaws?id=461927 ITAT Indore allowed the assessee's appeal and quashed the PCIT's order cancelling registration under section 12AA. The tribunal held that PCIT (Central) lacked jurisdiction as the Commissioner of Income-tax (Exemption), Bhopal had authority over the assessee. The revenue department could not demonstrate under which provision the PCIT had authority to pass the impugned order. Following precedent from Wholesale Cloth Merchant Association case, the tribunal ruled that actions by officers without legal authority are void-ab-initio and can be challenged at any stage. The registration under section 12AA was ordered to be restored. en-us Fri, 29 Jul 2022 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461927 ITAT Indore allowed the assessee's appeal and quashed the PCIT's order cancelling registration under section 12AA. The tribunal held that PCIT (Central) lacked jurisdiction as the Commissioner of Income-tax (Exemption), Bhopal had authority over the assessee. The revenue department could not demonstrate under which provision the PCIT had authority to pass the impugned order. Following precedent from Wholesale Cloth Merchant Association case, the tribunal ruled that actions by officers without legal authority are void-ab-initio and can be challenged at any stage. The registration under section 12AA was ordered to be restored. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461927