{"id":10126,"date":"2020-02-27T12:00:01","date_gmt":"2020-02-27T12:00:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-e-v-shiv-kumar-sumitra-devi-smarak-shikshan-sansthan-2019-182-dtr-7-all-hc\/"},"modified":"2020-02-27T12:00:01","modified_gmt":"2020-02-27T12:00:01","slug":"cit-e-v-shiv-kumar-sumitra-devi-smarak-shikshan-sansthan-2019-182-dtr-7-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-shiv-kumar-sumitra-devi-smarak-shikshan-sansthan-2019-182-dtr-7-all-hc\/","title":{"rendered":"CIT ( E ) v. Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan ( 2019) 182 DTR 7 ( All) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that\u00a0 application for registration was submitted on 15 -12 2014\u00a0 ie financial year 2014-15 on registration of trust benefit of u\/s 11 and 12 would be available for the AY. 2015-16 , in view of the proviso to S. 12A(2) registration could not be granted from the AY. 2011-12\u00a0 even if the matter was pending before the Tribunal\u00a0 when the application for registration was submitted on 15 th December 2014 ; words used are \u2018pendency of the assessment proceedings before the AO ; and not \u2018pendency\u00a0 of assessment proceedings\u2019\u00a0 (ITA No. 11 of 2019 dt 6 -08 -2019 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-  Assessment was not pending before AO  but before the  Tribunal  -Granting of registration for the AY. 2011-12 is held to be not valid. [ S. 11, 12 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10126","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Dk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10126"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10126\/revisions"}],"predecessor-version":[{"id":10127,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10126\/revisions\/10127"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}