PCIT Central not competent authority u/s 12AB(1) to pass order on registration of Trust

Aggarwal Vidya Pracharni Sabha Vs PCIT, Central (ITAT Delhi) Introduction: The recent ruling by the Delhi ITAT in the case of Aggarwal Vidya Pracharni Sabha vs. PCIT, Central  has brought to light significant issues regarding the jurisdictional authority in registration cancellation under Section 12AB(4). The order, dated 08.01.2024, has declared the cancellation by PCIT Central as without jurisdiction. Detailed Analysis: The ITAT’s extensive analysis underscores the absence of specific references to Section 12AB in the 2014 Notification and the lack of subsequent authorization by Circ...