https://www.taxtmi.com/caselaws?id=465267 HC admitted the revenue's appeal against the ITAT order which had quashed the cancellation of registration under Section 12AB of the Income Tax Act. The core issue concerns jurisdiction of PCIT (Central), Gurugram to cancel the assessee-trust's registration after transfer of jurisdiction under Section 127. HC framed substantial questions of law on: (i) correctness of ITAT's finding that PCIT (Central) lacked jurisdiction; (ii) ITAT's reliance on only one CBDT notification while ignoring another allegedly conferring such jurisdiction; and (iii) whether transferred jurisdiction under Section 127 extends to registration proceedings under Section 12AB. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 12 Dec 2025 20:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465267 HC admitted the revenue's appeal against the ITAT order which had quashed the cancellation of registration under Section 12AB of the Income Tax Act. The core issue concerns jurisdiction of PCIT (Central), Gurugram to cancel the assessee-trust's registration after transfer of jurisdiction under Section 127. HC framed substantial questions of law on: (i) correctness of ITAT's finding that PCIT (Central) lacked jurisdiction; (ii) ITAT's reliance on only one CBDT notification while ignoring another allegedly conferring such jurisdiction; and (iii) whether transferred jurisdiction under Section 127 extends to registration proceedings under Section 12AB. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465267