Section 12AA(3) Amendment: Income Tax Registration Cancellation Not Retroactive Before Assessment Year 2011-12.

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....Registration u/s 12A cancelled - since the amendment to section 12AA(3) of the Act has been specifically provided to be applicable to assessment year 2011-12 and onwards, the learned Commissioner of Income Tax cannot assume jurisdiction to cancel the registration from assessment year 2009-10 onwards - AT....