Cancellation of Income Tax registration u/s 12AA(3) valid only if initially granted u/s 12AA(1)(b).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no where empowers DIT to cancel or withdraw the registration granted u/s. 12AA of the Act. - AT....