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TMI Blog2021 (10) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal has been filed in the Hon ble High Court. This trend of filing appeal is not only disappointing but leads to the multiplicity of the litigation because otherwise no substantial illegality or perversity has been pointed out by the Revenue. The order passed by the Director of Income-tax (Exemption) cancelling the registration of the respondent under section 12A was invalid inasmuch as the Director Income-tax (Exemptions) did not have the jurisdiction to do so till 01.06.2010 when the amendment was introduced in section 12AA(3) - In the light of the above decision of the Co-ordinate Bench of the Tribunal in the assessee s own case, in the absence of any material change in the factual matrix, we hereby decline to interfere with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s case for the Assessment Years 2002-03, 2005-06 to 2008-09, 2009-10 and 2011-12. The Ld. CIT(A) has also reproduced the relevant part of the order of the Delhi Bench of the ITAT in the case of the assessee for AY 2011-12 passed in ITA No. 6615/Del/2015 for the sake of ready reference is reproduced hereunder as under:- "4.1.2 Hon'ble ITAT, Delhi Bench "F" in appellant's own case for assessment year 2011-12 in ITA No. 6615/Del/2015 have held as under: "4. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 5. Undisputedly, in AY 2009-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the date on which an amendment was brought about in section 12AA(3). Section 12AA(3) reads as under:- "(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A(as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996) and subsequently the Commissioner is satisfied that the activities of such 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses of sub-section (1) of section 12A. In that view of interpretation, we are of the considered view that there was no power vested with the Commissioner to cancel or withdraw the registration granted to the assessee under section 12A in the year 1974." Therefore, the Tribunal was right in holding that the order dated 31.12.2009 passed by the Director of Income-tax (Exemption) cancelling the registration of the respondent under section 12A was invalid inasmuch as the Director Income-tax (Exemptions) did not have the jurisdiction to do so till 01.06.2010 when the amendment was introduced in section 12AA(3) as indicated above. 8. In view of what has been discussed above and following the order passed by the coordinate Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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