https://www.taxtmi.com/caselaws?id=464969 ITAT Indore allowed the assessee's appeals and quashed the order dated 26.12.2019 passed by PCIT (Central) rejecting approval under s.10(23C)(vi) and registration under s.12AA. The Tribunal held that, as per CBDT notification, jurisdiction over the assessee vested in CIT (Exemption), Bhopal and not in PCIT (Central); therefore, the impugned order was passed without authority and was void ab initio. The jurisdictional objection could be raised at any stage. The Tribunal directed restoration of the earlier approval under s.10(23C)(vi) and registration under s.12AA. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 26 Nov 2025 15:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464969 ITAT Indore allowed the assessee's appeals and quashed the order dated 26.12.2019 passed by PCIT (Central) rejecting approval under s.10(23C)(vi) and registration under s.12AA. The Tribunal held that, as per CBDT notification, jurisdiction over the assessee vested in CIT (Exemption), Bhopal and not in PCIT (Central); therefore, the impugned order was passed without authority and was void ab initio. The jurisdictional objection could be raised at any stage. The Tribunal directed restoration of the earlier approval under s.10(23C)(vi) and registration under s.12AA. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464969