On appeal filed by the assessee the Tribunal quashed the cancellation of registration by PCIT Central Circle Poona on the ground that he was not competent to cancel the registration which was granted by the PCIT (E)  Mumbai . Revenue filed the miscellaneous application before the Tribunal on the ground that the Mumbai Tribunal had no jurisdiction to entertain the appeal at Mumbai as the cancellation of registration was done by the PCIT Central Circle Pone , hence the order  passed by the Mumbai Tribunal was beyond jurisdiction  .  Dismissing the Rectification application of the Revenue the Tribunal held that remedy available to the Revenue is to file an appeal before the High Court against the order of the Tribunal . The lack of jurisdiction was not raised before the Tribunal when the appeal was argued on merit.  The Tribunal also held the issue involved is not of jurisdiction under section 127 of the Act ,accordingly the Rectification application filed by the Revenue is dismissed . (MA No. 643 /M/ 2023 dt. 21-3 -2025)(Arising ITA No .1524/M/2023 dt .27 -7 -2023 )  ( AY. 2023 -24)