Cancellation of registration u/s 12AB(4) - violation of provisions of Sections 11(1)(a), 11(1)(d), and...

Cancellation of registration u/s 12AB(4) - violation of provisions of Sections 11(1)(a), 11(1)(d), and 13(1)(c). The reference made under the second proviso of Section 143(3) to the Principal Commissioner of Income Tax (PCIT) to whom the Assessing Officer was subordinate is not permissible. The Commissioner of Income Tax (Exemption), Delhi, having territorial jurisdiction specified in the relevant notifications, is the appropriate authority for claiming exemption u/s 12A. The order passed by the PCIT cancelling the appellant society's registration based on the Assessing Officer's reference is flawed and without jurisdiction. The reference u/s 12AA can be made only during the pendency of the assessment proceedings, not after conclusion. The ..... .....

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