CIT lacked authority to cancel Section 12A registration before Section 12AA(3) introduced on October 1, 2004.

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....Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004 - SC....