ANIL KUMAR, J. - (1.) 2009 passed by Tribunal, Bench Lucknow in appeal No. ITA No. 304/Luck/2009.
(2.) HEARD Shri D.D. Chopra, learned counsel for the appellant. 3. Brief facts of the present case are that the assessee M/s. Manav Vikas Avam Sewa Sansthan, Lucknow was granted the assessee was originally having 10 objects subsequently 14 objects were added thereby increasing the numbers of objects to 24 and the registration on the basis of modified objects was granted by the registrar of societies for a period
(3.) In view of the said developments, the assessee applied for recognition under s. 80G of IT Act, 1961, the CIT -II, Lucknow was of the opinion that the assessee, after modification of the objects, could have applied for fresh registration and in absence of any such application, the procedure contained under s. 12AA(1) for examination of the objects could not be set in motion. "Having given our thoughtful consideration to the facts and circumstances and the reasons for canceling the registration in the case before the Hon'ble Allahabad High Court Lucknow Bench, Oxford Academy for career Development (supra) as well as the facts and circumstances and the reasons for cancellation of registration in the case before us, first of all we are of the opinion that so far as the applicability of law laid down by the Hon'ble High Court of Allahabad -Lucknow Bench in the case of Oxford Academy for Career Development (supra) is concerend, the Hon'ble High Court having held the provisions of s. 12aa(3) as prospective, will be applicable only to the cases where registration under s. 12AA has been So far as the assessee's case is concerned, we, after having gone through the facts and circumstances, have found that coming of provision of s. 12AA(3) of the Act on the Statute. So far as the question as to whether registration was granted under s. 12A or under s. 12AA of the Act, the copy of registration certificate placed on record goes to show that it was granted under s. 12A and if this was the case hen there was no question of CIT have jurisdiction to cancel the registration even after coming of the provision of s. 12AA(3) of the Act on the Statute.;