https://www.taxtmi.com/caselaws?id=798753 Cancellation of charitable registration under sections 12AA(3) and 12AA(4) requires the Principal Commissioner or Commissioner to have demonstrable jurisdiction over the assessee under section 120 and applicable jurisdictional orders or notifications. Centralisation of assessment proceedings with a Central Circle does not, by itself, transfer separate jurisdiction over registration or its cancellation. A Central Commissioner may exercise such functions only where a valid assignment under section 127 places the matter with an Assessing Officer subordinate to that Commissioner. In the absence of a produced transfer order, notification, or other instrument establishing that assignment, cancellation jurisdiction is not established; the cancellation is without jurisdiction and registration remains restored on its original terms. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798753 Cancellation of charitable registration under sections 12AA(3) and 12AA(4) requires the Principal Commissioner or Commissioner to have demonstrable jurisdiction over the assessee under section 120 and applicable jurisdictional orders or notifications. Centralisation of assessment proceedings with a Central Circle does not, by itself, transfer separate jurisdiction over registration or its cancellation. A Central Commissioner may exercise such functions only where a valid assignment under section 127 places the matter with an Assessing Officer subordinate to that Commissioner. In the absence of a produced transfer order, notification, or other instrument establishing that assignment, cancellation jurisdiction is not established; the cancellation is without jurisdiction and registration remains restored on its original terms. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798753