PACIFIC EDUCATION TRUST,PALSANA, SURAT vs. PR. CIT, (CENTRAL) JAIPUR, JAIPUR

ITA 19/JODH/2021Status: DisposedITAT Jodhpur08 September 2026AY 2020-2132 pages
AI SummaryAllowed

What were the facts?

The Principal Commissioner of Income Tax (PCIT) cancelled the registration granted to Pacific Education Trust under section 12AA of the Income Tax Act. The assessee appealed this order, primarily challenging the PCIT's jurisdiction to pass such an order.

What did the Tribunal hold?

The Tribunal held that the PCIT's jurisdiction to cancel the registration was not established as the Revenue failed to produce any order under section 127 or other jurisdictional instruments. Consequently, the impugned order was quashed.

What were the issues?

The key issue was whether the PCIT had the necessary jurisdiction to cancel the assessee's registration under section 12AA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AA(3),Section 12AA(4),Section 127

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri G.K. Gargieya, Ld. A.R
For Respondent: Ms. Nidhi Nair, Ld. Addl. CIT D.R
Hearing: 04.08.2026Pronounced: 08.09.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 19.03.2021 passed by the Principal Commissioner of Income Tax (Central), Jodhpur [hereinafter referred to as “the PCIT”] under 2 Pacific Education Trust sections 12AA(3) and 12AA(4) of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], cancelling the registration granted to the assessee under section 12AA of the Act with effect from 01.04.2010. 2. The assessee has raised the following grounds of

The order continues below.

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