{"id":21658,"date":"2021-09-24T11:25:19","date_gmt":"2021-09-24T05:55:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kai-shri-mahadevrao-maykude-dnyanvikas-prabhodhini-trust-v-cite-2020-194-dtr-353-208-ttj-296-punetrib\/"},"modified":"2021-09-24T11:25:19","modified_gmt":"2021-09-24T05:55:19","slug":"kai-shri-mahadevrao-maykude-dnyanvikas-prabhodhini-trust-v-cite-2020-194-dtr-353-208-ttj-296-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kai-shri-mahadevrao-maykude-dnyanvikas-prabhodhini-trust-v-cite-2020-194-dtr-353-208-ttj-296-punetrib\/","title":{"rendered":"Kai Shri Mahadevrao Maykude Dnyanvikas Prabhodhini Trust v. CIT(E) (2020) 194 DTR 353 \/ 208 TTJ 296 (Pune)(Trib.)"},"content":{"rendered":"<p>It was held that non filling of return cannot be a ground for rejecting the registration u\/s.12AA especially if the objects of the trust are not questionable. Relevant documents to be provided to prove genuineness of objective of the Trust. Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Objectives of trust are not under question-Non filing of return-Not a ground for cancelling registration. [S. 12A, 80G(5)(vi), 139(4A)] <\/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-21658","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Dk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21658","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=21658"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21658\/revisions"}],"predecessor-version":[{"id":21659,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21658\/revisions\/21659"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}