{"id":10900,"date":"2020-04-02T06:29:40","date_gmt":"2020-04-02T06:29:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/singhania-university-v-cite-2020-77-itr-501-jaipurtrib\/"},"modified":"2022-03-27T16:03:54","modified_gmt":"2022-03-27T10:33:54","slug":"singhania-university-v-cite-2020-77-itr-501-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/singhania-university-v-cite-2020-77-itr-501-jaipurtrib\/","title":{"rendered":"Singhania University v. CIT(E) (2020) 77 ITR 501 \/ 184 ITD 487\/ ( 2021 210 TTJ 161  (Jaipur)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that the assessee is\u00a0 not doing any activity other than education nor hospital run for commercial purpose or any purpose other than teaching. Accordingly the\u00a0 withdrawal of exemption is\u00a0 not justified. As regards\u00a0 the notice which\u00a0 is signed by the AO\u00a0 which was approved by the CIT and which was corrected by him in his own hand writing\u00a0 Notice signed by the AO on behalf of the CIT is held to be valid. (AY. 2009-10, 2013-2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C) : Educational institution-Not doing any activity other than education nor hospital run for commercial purpose or any purpose other than teaching-Withdrawal of exemption is  not justified-Notice is signed by the AO  which was approved by the CIT and which was corrected by him in his own hand writing  Notice signed by the AO on behalf of the CIT is held to be valid-Revision notice is valid. [S. 10(23C(vi), 12AA, 263, 292BB] <\/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-10900","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2PO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10900","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=10900"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10900\/revisions"}],"predecessor-version":[{"id":26065,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10900\/revisions\/26065"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}