Assessee, Board of Control for Cricket in India (BCCI), was granted registration under section 12A on 12-2-1996.\u00a0 Assessee amended its objects in 2006 and 2007.\u00a0 No intimation about such amendments was given to Director (E).\u00a0 Therefore, Director(Ex) wrote to assessee that since assessee had modified its objects and no intimation of such modification was sent to him, registration granted to assessee under section 12A on 12-2-1996 did not survive from date on which objects were changed. Assessee filed an appeal before Tribunal.\u00a0 Tribunal held that impugned communication\/order did not amount to either cancellation or withdrawal of registration under section 12A and that assessee’s appeal was not maintainable under section 253.\u00a0 However, after recording above conclusion, Tribunal held that Director (E)’s view in that communication\/order was correct. On appeal the Court held that\u00a0 Tribunal exceeded its jurisdiction in virtually upholding said communication\/order on its merits. Court held that such observations and findings were without jurisdiction, and, therefore, such observations\/findings would have to be ignored by revenue, inter alia, when deciding issue of withdrawal or cancellation of its registration under section 12A\u00a0 of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1) : Appellate Tribunal-Powers-Registration-Trust or institution-Observation of Tribunal that Director (E)’s view in that communication\/order was correct-On appeal the Court held that Tribunal exceeded its jurisdiction in virtually upholding said communication\/order on its merits-Observation of the Tribunal was directed to be ignored and the statutory authorities are directed to decide as prescribed by the law. [S. 12A,12AB, 253, 260A, Art.226] <\/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-56016","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ezu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56016","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=56016"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56016\/revisions"}],"predecessor-version":[{"id":58464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56016\/revisions\/58464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}