Rajpal Yadav, Judicial Member - In this bunch of three appeals at the instance of assessee, ITA No. 5797/Del/2010 is directed against the order of Learned Director of Income-tax (Exemption) dated 29.10.2010 whereas ITA Nos. 5467 & 2876 are filed against the separate orders of Learned CIT(Appeals) dated 30.09.2010 and 28.04.2011 passed for assessment years 2007-08 and 2008-09 respectively.

2. First, we take ITA No. 5797/Del/2010: Learned counsel for the assessee submitted that learned Director of Income-tax (Exemption) has erred in canceling the registration granted under sec. 12A(a) of the Income-tax Act, 1961 by way of the impugned order. He pointed out that the Laxman Public School Society was formed by deed dated 25.5.1979. The main object of the society amongst other objects was to run, maintain, manage and administer Laxman Public School Society in Hauz Khas Area, New Delhi. Apart from this object, it has various other objects of charitable nature which has been provided in the by laws of the society. The assessee has applied for grant of a registration under sec. 12A(a) of the Income-tax Act, 1961which was granted to it vide registration No. 2887-88 dated 4.11.1982. Learned Director of Income-tax (Exemption) sought to cancel this registration and issued a notice for this purpose on 15.4.2010. After hearing the assessee, learned Director of Income-tax (Exemption) has passed the impugned order and cancelled the registration w.e.f. assessment year 2007-08. The learned counsel for the assessee on the strength of Hon'ble Delhi High Court's decision rendered in the case of DIT (Exemption) v. Mool Chand Khairati Lal Trust [2011] 199 Taxman 1 (Delhi) submitted that registration granted under sec. 12A(a) cannot be withdrawn by exercising the powers under sec. 12AA(3) of the Act which has been infused in the learned Director of Income-tax (Exemption) w.e.f. 11.10.2004, meaning thereby that once registration granted under the old provision of sec. 12A, it cannot be withdrawn, because no mechanism for cancellation of such registration was provided in the Act. He further pointed out that Hon'ble High Court has considered the scheme of grant of registration under the old provisions of sec. 12A(1) which was inserted in the statute book by Finance Act, 1972 w.e.f. 1.4.1973 and the latest scheme provided under sec. 12AA w.e.f. 1.4.1997. According to the learned counsel for the assessee, Hon'ble High Court has observed that power to cancel the registration granted under sec. 12A was not available with the learned Director of Income-tax (Exemption). The powers to cancel the registration has been provided by virtue of sub-section (3) incorporated in the section 12AA w.e.f. 1.10.2004 and it is applicable only in respect of registration granted under clause (b) of sub-section (1) of sec. 12A of the Act. The Act has been further amended w.e.f. 1.6.2010 by virtue of such amendment, the powers vest with the Learned Commissioner even to cancel the registration granted under any of the clauses of sub-section(1) of sec. 12A of the Act. He placed on record copy of the Hon'ble High Court's decision.

3. Learned DR on the other hand was unable to controvert the contention of the learned counsel for the assessee. However, she pointed out that Act has been amended w.e.f. Ist of June 2010 meaning thereby the Learned Commissioner has powers to cancel the registration even granted under sec. 12A(a) of the Act after this date. The Learned Commissioner has passed the order on 29.10.2010, therefore, on such date he was having the jurisdiction to cancel the registration. According to the Learned DR, therefore, the judgment of the Hon'ble High Court is not applicable on the facts of the present case.

4. We have duly considered the rival contentions and gone through the record carefully. The facts of the present case are similar to the facts of Mool Chand Khairati Lal's case. In that case, registration was granted to the assessee on 4.12.1974 under sec. 12A(a)