{"id":15431,"date":"2021-03-02T12:35:24","date_gmt":"2021-03-02T07:05:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cnn-educational-trust-v-ito-2020-428-itr-312-mad-hc-2\/"},"modified":"2021-03-02T12:35:24","modified_gmt":"2021-03-02T07:05:24","slug":"cnn-educational-trust-v-ito-2020-428-itr-312-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cnn-educational-trust-v-ito-2020-428-itr-312-mad-hc-2\/","title":{"rendered":"CNN Educational Trust v. ITO (2020) 428 ITR 312 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing\u00a0 the appeal of the assessee the\u00a0 Court held\u00a0 that\u00a0 though the Tribunal had referred to the resolution dated September 1, 2008 passed by the assessee, without finding it to be defective, it had not given any benefit thereof to the assessee. Therefore, in the light of these facts, the Tribunal should re-examine form 10 furnished by the assessee with the resolution and additional evidence, which might be produced by the assessee before it. Matter remanded. (AY. 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Accumulation of  income-Failure by  Tribunal to consider relevant facts-Matter remanded to Tribunal.  [S. 11(2), 253 Form No. 10]<\/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-15431","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-40T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15431","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=15431"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15431\/revisions"}],"predecessor-version":[{"id":15432,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15431\/revisions\/15432"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}