{"id":2633,"date":"2018-10-22T06:26:46","date_gmt":"2018-10-22T06:26:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-tbi-education-trust-2018-257-taxman-355-kerhc\/"},"modified":"2019-02-10T06:12:44","modified_gmt":"2019-02-10T06:12:44","slug":"cit-v-tbi-education-trust-2018-257-taxman-355-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tbi-education-trust-2018-257-taxman-355-kerhc\/","title":{"rendered":"CIT v. TBI Education Trust (2018) 257 Taxman 355 \/ 172 DTR 347\/( 2019) 306 CTR 295 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; where assessee-society filed an application under section 12A for grant of registration and same was responded after nine months, registration was deemed to be granted automatically on expiry of six months period as specified in section 12AA(2) .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Non disposal  of application for registration  after expiry of  six months period is deemed to be granted automatically o expiry of six months period .<\/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-2633","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Gt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2633","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=2633"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2633\/revisions"}],"predecessor-version":[{"id":3924,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2633\/revisions\/3924"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}