{"id":17182,"date":"2021-04-25T11:36:54","date_gmt":"2021-04-25T06:06:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/carmel-educational-and-charitable-trust-v-ito-2020-121-taxmann-com-278-2021-277-taxman-165-mad-hc\/"},"modified":"2021-04-25T11:36:54","modified_gmt":"2021-04-25T06:06:54","slug":"carmel-educational-and-charitable-trust-v-ito-2020-121-taxmann-com-278-2021-277-taxman-165-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/carmel-educational-and-charitable-trust-v-ito-2020-121-taxmann-com-278-2021-277-taxman-165-mad-hc\/","title":{"rendered":"Carmel Educational and Charitable Trust .v. ITO (2020) 121 taxmann.com 278 \/ (2021) 277 Taxman 165 (Mad) (HC)"},"content":{"rendered":"<p>Court held that, where assessee-trust filed application for granting registration in Form 10A under section 12AA on 11-3-2009 and without pursuing same for two years filed another application on 28-6-2011 second application could not be considered as a letter in continuation of earlier application; it was to be considered as a fresh application and registration was rightly granted from 1-4-2011 and not from 1-4-2009. (TCA No 770 of 2019, dt. 05-10-2020) \u00a0(AY. 2012 -13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013 Trust or institution &#8211; Assessee deemed to have abandoned or waived off their claim made in first application on filing second fresh application &#8211; Commissioner justified in granting registration taking into consideration second application and not retrospective registration basis first application .[ From No.10A ] <\/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-17182","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4t8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17182","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=17182"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17182\/revisions"}],"predecessor-version":[{"id":17183,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17182\/revisions\/17183"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}