{"id":2345,"date":"2018-09-12T07:28:41","date_gmt":"2018-09-12T07:28:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/visvesvaraya-technological-university-v-cit-2018-171-itd-414-bang-trib\/"},"modified":"2018-09-12T07:28:41","modified_gmt":"2018-09-12T07:28:41","slug":"visvesvaraya-technological-university-v-cit-2018-171-itd-414-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/visvesvaraya-technological-university-v-cit-2018-171-itd-414-bang-trib\/","title":{"rendered":"Visvesvaraya Technological University  v. CIT (2018) 171 ITD 414 (Bang)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;since, in instant case, CIT(E) failed to dispose of assessee&#8217;s application within prescribed period of six months without any justifiable reason, registration would be deemed to have been granted from date of inception of assessee-University. Accordingly\u00a0the\u00a0 impugned order \u00a0granting registration from prospective date , i.e. from 1-4-2016\u00a0\u00a0 was to be set aside and, Commissioner was to be directed to grant registration with effect from 1-4-1998 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Failure to dispose application with in prescribed period of six months &#8211; registration would be deemed to have been granted from date of inception of assessee-University.  [ S.12A ]<\/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-2345","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2345","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=2345"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2345\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}