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TMI Blog2011 (6) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ng regard to the facts and circumstances of the case ld. DIT has erred in law and on facts in assuming jurisdiction to cancel the registration under section 12-AA and has erred in law and on facts in canceling the registration granted by order dated 3/09/2004 and that too with effect from 1/04/2003; 2. That having regard to the facts and circumstances of the case ld. DIT has erred in law and on facts in passing the order under section 12-AA(1)(b) r.w.s. 12-A by recording incorrect facts and finding and without giving adequate opportunity of being heard; 3. That in any view of the matter and in any case, action of ld. DIT in cancelling the registration under section 12-AA is bad in law and against the facts and circumstances of the case.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee for withdrawal of registration granted under section 12-A of the Act. The case was fixed for hearing on 18/12/2008 at 11.30 AM. On this date neither anybody attended nor was any request for adjournment received. Thereafter another show cause notice and also a reminder dated 29/1/2009 was issued. The case was fixed hearing on 11/2/2009. On11/02/2009, Shri P. K. Jain CA appeared. The books of accounts were not produced. Only a written reply dated 11/2/2009 was filed. The assessee requested for postponing of the proceedings regarding cancellation of registration till the assessee's writ petition filed against order of the DGIT (E) under section 10(23C)(vi) of the Act was decided or the first appeal against the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us, the ld. AR of the assessee submitted that sub section (3) of section 12-AA was inserted by the Finance Act (No.2) 2004 with effect from 1/10/2004. Therefore, power to withdraw the registration granted under section 12-A could not be exercised for the period prior to 1/10/2004. The ld. DIT (E) vide his order dated 16th March, 2009 has withdrawn registration with effect from 1/04/2003. Since sub section (3) of section 12-AA was inserted in the statute with effect from 1/10/2004 registration could not be withdrawn with effect from 1/4/2003. He placed reliance on the decision of the ITAT, Lucknow Bench in the case of Kapoor Education Society Vs. CIT 44 DTR (Luck.) (Trib.) 97. The ld. AR of the assessee further submitted that adequate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation before the ld. DIT(E). The assessee made a request for keeping the proceedings in abeyance till the writ petition filed by the assessee against the order of the ld. DGIT (E) was decided or the appeal against the assessment order for AY 2006-07 was decided by the ld. CIT (A). During the course of hearing, the ld. AR of the assessee made statement at bar that the writ petition filed by the assessee has been dismissed. It is also a fact that the ld. DIT (E) has relied heavily on the order of the ld. DGIT (E) and findings in assessment order. The assessee had not submitted any reply to the show cause notices issued. From the facts stated above it is not a case where it can be said that adequate opportunity was not provided to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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