Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing
AA as to who can pass the order granting registration. In the said section, it is clearly mentioned that Pr. CIT or CIT shall pass the requisite order granting registration. Further, under sub sec 3 and 4 of sec 12AA, it is clearly written that Pr. CIT or CIT shall pass .he order of cancellation of registration already granted