{"id":19880,"date":"2021-07-02T12:43:08","date_gmt":"2021-07-02T07:13:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/badhte-kadam-v-dy-cit-2020-187-dtr-36-203-ttj-597-raipur-trib\/"},"modified":"2021-07-02T12:43:08","modified_gmt":"2021-07-02T07:13:08","slug":"badhte-kadam-v-dy-cit-2020-187-dtr-36-203-ttj-597-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/badhte-kadam-v-dy-cit-2020-187-dtr-36-203-ttj-597-raipur-trib\/","title":{"rendered":"Badhte Kadam v .Dy .CIT ( 2020) 187 DTR 36 \/ 203 TTJ 597 (Raipur ) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that when the registration was granted prior to the \u00a0initiation of reassessment proceedings\u00a0 exemption cannot be denied . Tribunal also observed that even if reassessment is held to be valid\u00a0 when there is no change in the objects and activities of the Trust\u00a0 exemption under section 11 cannot be denied .\u00a0 (AY. 2008 -09 , 2009 -10 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211;  Registration granted prior to the initiation of reassessment proceedings \u2013 Exemption cannot be denied [ S.12A, 147 , 148 ]<\/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-19880","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5aE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19880","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=19880"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19880\/revisions"}],"predecessor-version":[{"id":19881,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19880\/revisions\/19881"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}