{"id":1903,"date":"2018-08-05T07:42:33","date_gmt":"2018-08-05T07:42:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dit-e-v-chennai-port-trust-2018-256-taxman-101-madhc\/"},"modified":"2018-08-05T07:42:33","modified_gmt":"2018-08-05T07:42:33","slug":"dit-e-v-chennai-port-trust-2018-256-taxman-101-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-e-v-chennai-port-trust-2018-256-taxman-101-madhc\/","title":{"rendered":"DIT (E)  v. Chennai Port Trust. (2018) 256 Taxman 101 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; on receipt of registration Form\u00a0 10 was filed claiming the benefit of S.11 of the Act. Accordingly the single judge was\u00a0 justified in condoning the delay in submission of Form\u00a0 10 and directing the AO to allow accumulation of income \u00a0( AY.2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-On receipt of registration Form  10 was filed claiming the benefit of S.11 of the Act- Single judge was  justified in condoning the delay in submission of Form  10 and directing the AO  to allow accumulation of income .[ S.11(2), Form 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":[1],"tags":[],"class_list":["post-1903","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1903","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=1903"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1903\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}