{"id":27443,"date":"2022-06-26T17:57:55","date_gmt":"2022-06-26T12:27:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ess-kay-foundation-v-cit-2021-199-dtr-225-jaipurtrib\/"},"modified":"2022-06-26T17:57:55","modified_gmt":"2022-06-26T12:27:55","slug":"ess-kay-foundation-v-cit-2021-199-dtr-225-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ess-kay-foundation-v-cit-2021-199-dtr-225-jaipurtrib\/","title":{"rendered":"Ess Kay Foundation v. CIT (2021) 199 DTR 225 (Jaipur)(Trib.)"},"content":{"rendered":"<p>The assessee trust\u00a0 made\u00a0 application for registration\u00a0\u00a0 on 4<sup>th<\/sup> \u00a0February, 2020. The affidavit was filed explain the objects of the Trust on 11<sup>th<\/sup> September 2020.\u00a0 CIT(E) granted exemption from the Assessment year 2021-22. On appeal the Tribunal held that\u00a0 the assessee is eligible for exemption from the assessment year 2020-21 instead of Assessment\u00a0 year 2021-22. CIT (E) is also directed to grant registration under section 80G(5) (vi) effective from assessment year 2020-21 instead of assessment year\u00a0 2021-22.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Effective date of registration-Application was made on 4th February, 2020-Exemption is eligible from 1st  April, 2020  i.e. Assessment year 2020-21 and not from the assessment year 2021-22 [S. 11, 12, 80G(5)(vi)] <\/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-27443","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-78D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27443","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=27443"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27443\/revisions"}],"predecessor-version":[{"id":27444,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27443\/revisions\/27444"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}