M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

29A(7) of the Act is a quasi judicial in nature. [See Indian National\nCongress(1) (supra)]\n27. It is not in dispute that an express power was conferred on the CIT to\ncancel the registration for the first time by enacting sub-Section (3) in\nSection 12AA only with effect from 01.10.2004 by the Finance (No.2) Act\n2004

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE