https://www.taxtmi.com/caselaws?id=786476 Whether the PCIT could cancel a taxpayer's registration under Section 12AB turned on delegated authority and the effect of administrative transfers. The CBDT notification designating the Commissioner (Exemption) as the competent authority for exemption registrations governs who may grant or cancel registrations; a transfer of a case between assessing officers under the transfer mechanism does not itself reassign that statutory authority. Because the transfer relied on did not transfer power to decide registration or cancellation, the cancellation order was without jurisdiction and was quashed in favour of the assessee. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786476 Whether the PCIT could cancel a taxpayer's registration under Section 12AB turned on delegated authority and the effect of administrative transfers. The CBDT notification designating the Commissioner (Exemption) as the competent authority for exemption registrations governs who may grant or cancel registrations; a transfer of a case between assessing officers under the transfer mechanism does not itself reassign that statutory authority. Because the transfer relied on did not transfer power to decide registration or cancellation, the cancellation order was without jurisdiction and was quashed in favour of the assessee. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786476