Section 12A Registration Cancellation Quashed for Lack of Jurisdiction: ITAT Delhi

Advertisement Arya Smaj Model Town Vs PCIT (ITAT Delhi) The assessee, an educational society registered under the Societies Registration Act and holding registration under Section 12A, appealed against the order of the Principal Commissioner of Income Tax (Central)-3 cancelling its registration under Sections 12A, 12AA and 12AB on the basis of search-related material alleging non-genuine activities and diversion of funds in violation of Section 13(1)(c). The assessee contended that the PCIT (Central) lacked jurisdiction to cancel the registration, that the transfer of the case under Section...