TaxTMI 
TaxTMI 
2010 (2) TMI 882
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....sthan, Lucknow was granted registration certificate under section 12A of the Income-tax Act, 1961 vide order dated September 29, 2003, with effect from April 1, 2003, when the assessee was originally having 10 objects. Subsequently 14 objects were added thereby increasing the numbers of objects to 24 and the registration on the basis of modified objects was granted by the Registrar of Societies for a period of five years with effect from December 18, 2007. 4. In view of the said developments, the assessee applied for recognition under section 80G of Income-tax Act, 1961. The Commissioner of Income-tax-II, Lucknow, was of the opinion that the assessee, after modification of the objects, could have applied for fresh registration and....
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....to cases where registration had been granted either under section 12A or under section 12AA of the Act but prior to October 1, 2004. So far as the assessee's case is concerned, we, after having gone through the facts and circumstances, have found that registration in the assessee's case was granted as per the order dated September 11, 2000 but with effect from April 1, 1999, i.e., prior to the coming of the provision of section 12AA(3) of the Act on the statute. So far as the question as to whether registration was granted under section 12A or under section 12AA of the Act, the copy of the registration certificate placed on record goes to show that it was granted under section 12A and if this was the case then there was ....
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....of the Income-tax Act, 1961 can be withdrawn for a period prior to insertion of sub-section (3) of section 12AA of the Act, which had come into force from October 1, 2004." 8. The sole argument which is raised by the learned counsel for the appellant, Shri D. D. Chopra in the present case that is to the effect that the Commissioner of Income-tax even in the absence of the amended provisions of sub-section (3) of section 12AA of the Act, was empowered to cancel the registration of the assessee as per the provisions provided under section 21 of the General Clauses Act, 1897. 9. We have heard the learned counsel for the appellant and perused the record, the sole argument which is advanced by the learned counsel for the appe....
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....ble retrospectively and in the assessee's case for the assessment years under consideration. The object of this provision is not clarificatory or explanatory, so prior to that date, the authorities granting registration had no inherent power to withdraw or revoke the registration already granted. The order cancelling the registration granted to a trust or institution under 12AA of the Act being a quasi-judicial order does not fall within the category of orders mentioned under section 21 of the General Clauses Act, 1897, which provides that the power conferred on an authority empowers to issue orders including the power to rescind such orders and the Commissioner would not have power to rescind the order passed by the Commissioner earlier gr....