https://www.taxtmi.com/caselaws?id=464962 ITAT Jodhpur held that PCIT (Central) has no power to cancel registration granted to the assessee under section 12A, rendering the cancellation order a nullity and liable to be quashed. The Tribunal further held that, in any event, cancellation of registration cannot operate retrospectively and would take effect only from the date of the cancellation order, following earlier rulings. Consequently, exemption up to AY 2010-11 could not be denied solely on the ground of cancellation. ITAT also noted absence of independent application of mind by PCIT (Central). en-us Wed, 25 Jan 2023 00:00:00 +0530 Wed, 26 Nov 2025 18:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464962 ITAT Jodhpur held that PCIT (Central) has no power to cancel registration granted to the assessee under section 12A, rendering the cancellation order a nullity and liable to be quashed. The Tribunal further held that, in any event, cancellation of registration cannot operate retrospectively and would take effect only from the date of the cancellation order, following earlier rulings. Consequently, exemption up to AY 2010-11 could not be denied solely on the ground of cancellation. ITAT also noted absence of independent application of mind by PCIT (Central). Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464962