{"id":15795,"date":"2021-03-18T14:05:49","date_gmt":"2021-03-18T08:35:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajamahendri-educational-society-v-uoi-2020-121-taxmann-com-236-ap-hc\/"},"modified":"2022-01-15T13:35:37","modified_gmt":"2022-01-15T08:05:37","slug":"rajamahendri-educational-society-v-uoi-2020-121-taxmann-com-236-ap-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajamahendri-educational-society-v-uoi-2020-121-taxmann-com-236-ap-hc\/","title":{"rendered":"Rajamahendri Educational Society v. UOI (2020) 121 taxmann.com 236 \/ (2021 ) 431 ITR 217\/ 276 Taxman 18\/ 204 DTR 99\/ 321 CTR 616(AP) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that \u00a0revenue erroneously read year 2018-19 as assessment year instead of financial year and rejected application of assessee on ground of being barred by limitation, impugned order was to be set aside and application of assessee was to be considered on merit as for assessment year as 2019-20. ( AY. 2019 -20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Rejection of application \u2013 Limitation \u2013 Directed to decide on merit [ S. 10(23C)(vi), Art . 226  ]<\/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-15795","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15795","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=15795"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15795\/revisions"}],"predecessor-version":[{"id":24065,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15795\/revisions\/24065"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}