Held that in the case of the assessee, it had been held that doing business or not did not warrant the cancellation of registration the Department could not raise the issue again and there must be some finality on the issue. The observations or reasons in the order of the Commissioner (E) under challenge had no validity as the issue had already become final. \u00a0\u00a0That in the absence of specific mention that the amended provisions operate retrospectively, the cancellation could not operate from a past date, in this case from the assessment year\u00a02017-18. \u00a0That the Commissioner (Exemption) had initiated proceedings of cancellation of registration based on the reference received from the Deputy Commissioner (E) dated February 6, 2020.\u00a0 There was no such reference after registration was granted on September 23, 2021. The provision for making the reference was inserted in law with effect from April 1, 2022 and at the time of reference, there was no provision for making such reference under the second proviso to section\u00a0143(3)\u00a0of the Act for trusts and institutions referred to under section\u00a011\u00a0of the Act. Therefore, the reference itself was without the authority of any statutory provisions and there is\u00a0 no fresh reference by the Assessing Officer. That\u00a0 the cancellation of registration under section\u00a012AA(3)\u00a0\/\u00a012AB(4)\u00a0by the Commissioner (E) is\u00a0 bad in law and the registration already granted to the assessee is\u00a0 to be restored. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration-Trust or institution-cancellation of registration-New Section brought with effect from 1-4-2022 providing for reference by Assessing Officer to Principal Commissioner or Commissioner proposing withdrawal of registration in case of Specified violation by trust or institution-Amendment is prospective-Law inserted with effect from 1-4-2022 would not apply retrospectively-Cancellation of registration is bad in law and registration is to be restored. [S.2(15), 11, 12AB(4) 13(2(a) 13(2)(g) 13(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-duG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51874\/revisions"}],"predecessor-version":[{"id":51875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51874\/revisions\/51875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}