{"id":197,"date":"2018-04-29T10:00:01","date_gmt":"2018-04-29T10:00:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shree-shyam-mandir-committee-2018-400-itr-466-raj-hc\/"},"modified":"2018-04-29T10:00:01","modified_gmt":"2018-04-29T10:00:01","slug":"cit-v-shree-shyam-mandir-committee-2018-400-itr-466-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shree-shyam-mandir-committee-2018-400-itr-466-raj-hc\/","title":{"rendered":"CIT  v.  Shree Shyam Mandir Committee. (2018) 400 ITR 466 (Raj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;  Proviso to S. 12A(2) inserted with effect from  1-10-2014 stating  that registration will have effect prior years in respect of which assessment proceeding pending .Proviso is declaratory and will have and has retrospective effect .   Appeal is a continuation of the original proceedings and assessment proceedings pending before an appellate authority should be deemed to be assessment proceedings pending before the Assessing Officer.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution- Appeal  before CIT(A) is  continuation of original assessment proceedings \u2014.Proviso to S.12A(2)  is declaratory and will have and has retrospective effect  [ S. 11]<\/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-197","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/197","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=197"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/197\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}