Allowing the appeal the Court held that ; The CIT has no power to cancel/withdraw/recall the registration certificate granted u/s 12A until express power to do so was granted by s. 12AA(3), till 1-10-2014. S. 21 of the General Clauses Act cannot be applied to support the order of cancellation of the registration certificate .( C A No.6262 OF 2010, dt. 16.02.2018)
Industrial Infrastructure Development Corporation ( Gwalior)M.P. Ltd. v. CIT ( 2018)403 ITR 1/ 163 DTR 49 / 301 CTR 153/ 253 Taxman 480 (SC)
S. 12A : Registration –Trust or institution- Charitable purpose- The CIT has no power to cancel/withdraw/recall the registration certificate granted u/s 12A until express power to do so was granted by s. 12AA(3), till 1-10-2014. S. 21 of the General Clauses Act cannot be applied to support the order of cancellation of the registration certificate [General clauses Act, S. 21]