{"id":2064,"date":"2018-08-24T07:14:36","date_gmt":"2018-08-24T07:14:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/artificial-limbs-manufacturing-corporation-of-india-v-acit-2018-63-itr-1-lucknow-trib\/"},"modified":"2018-08-24T07:14:36","modified_gmt":"2018-08-24T07:14:36","slug":"artificial-limbs-manufacturing-corporation-of-india-v-acit-2018-63-itr-1-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/artificial-limbs-manufacturing-corporation-of-india-v-acit-2018-63-itr-1-lucknow-trib\/","title":{"rendered":"Artificial Limbs Manufacturing Corporation of India v. ACIT (2018) 63 ITR  1 (Lucknow)(  Trib.)"},"content":{"rendered":"<p>On appeal, the Tribunal held that the revenue \u00a0was not able to demonstrate that the exemption granted to the assessee u\/s. 12AA had been withdrawn. Therefore, unless the registration was withdrawn, the assessee would be eligible for exemption u\/s. 11 unless it was hit by the provisions of S. 13 of the Act. Further, the Tribunal held that since the contentions of the assessee were not considered by CIT(A), the matter was to be remitted back to the CIT(A) for fresh adjudication of exemption u\/s. 11 of the Act. (ITA No. 140\/Lkw\/2016) (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211;  Revenue had not proved that registration granted u\/s. 12AA had been withdrawn-  Claim of exemption u\/s. 11 would not be denied-Matter reamanded to CIT(A). [ S. 12AA,13 ]<\/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-2064","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2064","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=2064"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2064\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}