Income Tax Settlement Commission's Rectification Order Invalid; Original Section 12A Registration Status Must Remain Effective Retroactively.

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....Rectification of order of Settlement Commission(ITSC) - at the time of the passing of the original order, the petitioner was a registered entity u/s 12A and withdrawal of the approval accorded u/s 10 (23C) (v) & 10 (23A) (via), as a consequence of cancellation or withdrawal of the same; cannot have retrospective effect - rectification by ITSC is not correct....