{"id":28134,"date":"2022-07-07T16:25:41","date_gmt":"2022-07-07T10:55:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/muvendar-trust-v-ito-2022-441-itr-31-285-taxman-147-209-dtr-153-324-ctr-261-mad-hc\/"},"modified":"2022-07-07T16:25:41","modified_gmt":"2022-07-07T10:55:41","slug":"muvendar-trust-v-ito-2022-441-itr-31-285-taxman-147-209-dtr-153-324-ctr-261-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/muvendar-trust-v-ito-2022-441-itr-31-285-taxman-147-209-dtr-153-324-ctr-261-mad-hc\/","title":{"rendered":"Muvendar Trust v. ITO (2022) 441 ITR 31 \/ 285 Taxman 147 \/ 209 DTR 153 \/ 324 CTR 261 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court\u00a0 held that\u00a0 there was nothing to demonstrate why the assessee did not upload the registration certificate under section\u00a012AA\u00a0of the\u00a0Income-tax Act, 1961\u00a0in spite of adequate ample and multiple opportunities being given. The order of cancellation of registration under section\u00a012AA\u00a0was revisable under section\u00a0264\u00a0of the Act. There was an effective and efficacious alternate remedy even against cancellation. The order was valid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Cancellation of registration-Alternative remedy by an appeal-Writ is not maintainable. [S. 12A, 264, Art. 226]  <\/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-28134","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7jM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28134","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=28134"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28134\/revisions"}],"predecessor-version":[{"id":28135,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28134\/revisions\/28135"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}