{"id":12601,"date":"2020-10-07T04:37:04","date_gmt":"2020-10-07T04:37:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-addor-foundation-2020-425-itr-516-188-dtr-92-315-ctr-101-guj-hc\/"},"modified":"2021-05-06T14:49:21","modified_gmt":"2021-05-06T09:19:21","slug":"cit-e-v-addor-foundation-2020-425-itr-516-188-dtr-92-315-ctr-101-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-addor-foundation-2020-425-itr-516-188-dtr-92-315-ctr-101-guj-hc\/","title":{"rendered":"CIT (E) v. Addor Foundation (2020) 425 ITR 516\/ 188 DTR 92\/ 315 CTR 101\/ 273 Taxman 455 (Guj) (HC)"},"content":{"rendered":"<p>Court held that the delay on the part of the Commissioner to consider an application can be remedied by recourse to the jurisdiction under article 226 of the Constitution of India. S. 12AA(2) of the Act does not provide for a legal fiction. Parliament has carefully and advisably not provided for a deeming fiction to the effect that an application for registration would be deemed to have been granted, if it is not disposed of within six months. The non-disposal of an application for registration by granting or refusing registration before the expiry of six months as provided under S.\u00a0 12AA(2) of the Act would not result in a deemed grant of registration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Application not disposed of  within six months \u2014 Registration cannot be deemed to be granted \u2014interpretation of  taxing statutes \u2014 Literal Interpretation- Meaning of deemed  [ S.12AA(2) ]<\/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-12601","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3hf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12601","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=12601"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12601\/revisions"}],"predecessor-version":[{"id":17645,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12601\/revisions\/17645"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}