2013 (2) TMI 826

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.... For the Respondent : Mr Ajay Vohra, Adv. with Ms Kavita Jha, Adv. O R D E R This appeal by the revenue is directed against the order dated 08.07.2011 passed by the Income Tax Appellate Tribunal in ITA No. 839/Del/2010. The appeal before the Tribunal was against the order dated 31.12.2009 passed by the Director of Income-tax (Exemptions), Delhi whereby the registration granted to the responden....

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.... trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution.? However, the words- ?or has obtained registration at any time under section 12A (as it stood the before its amendment by the Finance (No.2) Act, 1996 (33 of 19....

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....ction (1) of section 12A). But this power of cancellation of registration obtained under section 12A came to be incorporated by way of amendment introduced by the Finance Act, 2010 with effect from 1st June, 2010. That being the interpretation of sub-section (3), it is amply clear that the power to cancel the registration once granted was only confined to the registration granted under clause (b) ....