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    <title>2025 (10) TMI 1011 - ITAT DEHRADUN</title>
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    <description>ITAT held that cancellation of registration under section 12A by the PCIT, Central, Kanpur was without jurisdiction and quashed the cancellation. Relying on parallel bench decisions and noting CBDT notification of 22.10.2014 designates CIT(E) as the competent authority to grant or cancel section 12A registration, the tribunal found PCIT lacked authority. The assessee&#039;s appeal was allowed and the order cancelling registration set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780215</link>
      <description>ITAT held that cancellation of registration under section 12A by the PCIT, Central, Kanpur was without jurisdiction and quashed the cancellation. Relying on parallel bench decisions and noting CBDT notification of 22.10.2014 designates CIT(E) as the competent authority to grant or cancel section 12A registration, the tribunal found PCIT lacked authority. The assessee&#039;s appeal was allowed and the order cancelling registration set aside.</description>
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