In the result, appeal of the assessee in ITANo
Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing
17A and CBDT circular no. 584 dated 13.11.1990 requires that while seeking registration u/s 12A / 12AA, the application is ought to be made to jurisdictional Commissioner / Director of Income Tax (Exemption). Powers entrusted u/s 12A/12AA are to be exercised by the jurisdictional Commissioner / Director of Income Tax (Exemption) which include both, granting of the registration and the cancellation thereof