https://www.taxtmi.com/caselaws?id=464961 ITAT Jodhpur held that PCIT (Central) has no power to cancel registration granted to the assessee trust under s.12A, including with retrospective effect. Relying on its earlier decision in a group case and following precedent, the Tribunal treated the cancellation order as a nullity in law and quashed it. ITAT also noted that PCIT (Central) had merely adopted the AO's findings on alleged personal use of employees' services by trustees, without independent application of mind. As the related assessment is pending before CIT(A), no view was expressed on its merits. The assessee's appeal was allowed. en-us Wed, 25 Jan 2023 00:00:00 +0530 Tue, 25 Nov 2025 13:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464961 ITAT Jodhpur held that PCIT (Central) has no power to cancel registration granted to the assessee trust under s.12A, including with retrospective effect. Relying on its earlier decision in a group case and following precedent, the Tribunal treated the cancellation order as a nullity in law and quashed it. ITAT also noted that PCIT (Central) had merely adopted the AO's findings on alleged personal use of employees' services by trustees, without independent application of mind. As the related assessment is pending before CIT(A), no view was expressed on its merits. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464961