The assessee-society filed an appeal before the Chandigarh Bench of the Tribunal against the order of the Commissioner (E) rejecting grant of registration under section 12AA of the Income-tax Act, 1961. The Tribunal directed the Commissioner (E) to grant registration and registration was granted. At that point of time, it was found that since the assessee was situated at Moga and the territorial jurisdiction was that of the Amritsar Bench of the Tribunal instead of the Chandigarh Bench. The Department filed an application stating that the order passed by the Chandigarh Bench Tribunal was without jurisdiction as the case falls within the territorial jurisdiction of Amritsar Bench. The application was dismissed. On appeal the Court held that if the Tribunal lacked territorial jurisdiction, the order passed was a nullity being without jurisdiction. The decision being right or wrong would not affect the jurisdiction of the Tribunal. The orders passed by the Chandigarh Bench of the Tribunal was set aside and the matter was sent to the Amritsar Bench of the Tribunal to decide the appeal afresh. Followed   Pandurang and Ors v. State of Maharashtra AIR 1987 SC 535 /1987 (I) RCR (Criminal 371 (SC)  where in the Court held that even a right decision by a wrong forum is no decision and non- existent in the eyes when the jurisdictional high Court had  followed in L. Murugappan v .State of Punjab  (2009) (I) RCR ( Criminal) 414 ( P& H) (HC) (AY. 2009-10)