https://www.taxtmi.com/caselaws?id=773963 ITAT Delhi held that PCIT lacked jurisdiction to cancel section 12A registration of a charitable society. Despite incriminating documents found during third-party searches indicating non-genuine activities and fund diversion, only the prescribed authority (CIT(Exemption)) has power to withdraw exemption per Notifications 52/2014 and 53/2014. Additionally, show cause notices dated July and August 2023 were erroneous as section 12AA provisions cannot apply to orders after April 1, 2021. PCIT's cancellation order was quashed and assessee's appeal allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 10:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773963 ITAT Delhi held that PCIT lacked jurisdiction to cancel section 12A registration of a charitable society. Despite incriminating documents found during third-party searches indicating non-genuine activities and fund diversion, only the prescribed authority (CIT(Exemption)) has power to withdraw exemption per Notifications 52/2014 and 53/2014. Additionally, show cause notices dated July and August 2023 were erroneous as section 12AA provisions cannot apply to orders after April 1, 2021. PCIT's cancellation order was quashed and assessee's appeal allowed. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773963