{"id":12597,"date":"2020-10-07T04:31:17","date_gmt":"2020-10-07T04:31:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dite-v-st-anns-education-society-2020-425-itr-642-315-ctr-596-272-taxman-251-karn-hc\/"},"modified":"2020-10-07T04:31:17","modified_gmt":"2020-10-07T04:31:17","slug":"dite-v-st-anns-education-society-2020-425-itr-642-315-ctr-596-272-taxman-251-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dite-v-st-anns-education-society-2020-425-itr-642-315-ctr-596-272-taxman-251-karn-hc\/","title":{"rendered":"DIT(E) v. St. Ann\u2019s Education Society (2020) 425 ITR 642 \/ 315 CTR 596\/ 272 Taxman 251 ( Karn) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,the registration under S. \u00a012A\u00a0should be deemed to have taken effect after six months from the date of presentation of the application, i. e., March 18, 2000. Admittedly, the application under S. \u00a012A\u00a0was made on September 17, 1999 and the order on such application had been passed beyond a period of six months, i.e., on October 30, 2001. The registration had already been granted in favour of the assessee under S.\u00a012A\u00a0by an order dated June 3, 2003. However, mere grant of registration to the assessee would not result in the grant of benefit to the assessee ipso facto under S.\u00a011\u00a0and\u00a012\u00a0and if any regular assessment was pending, it should be completed. ( Followed <em>,<\/em>CIT\u00a0 v. Society for Promon of Edn.\u00a0 (Allahabad) (2016) \u00a0382 ITR 6 \/ 238 Taxman 330\u00a0 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution- Order granting o rejecting of  application to be  passed within 6 Months \u2014 Application Filed On 17-9-1999 decided on 31-10-2001 beyond period of  six months \u2014Registration shall be deemed to have taken effect after six months from date of  filing application \u2014 Grant of  registration does not ipso facto entitle to exemption .  [ S.2(15) 11, 12A ] <\/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":[21],"tags":[],"class_list":["post-12597","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3hb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12597","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=12597"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12597\/revisions"}],"predecessor-version":[{"id":12598,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12597\/revisions\/12598"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}