{"id":29225,"date":"2022-08-30T10:08:31","date_gmt":"2022-08-30T04:38:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-jawaharlal-nehru-technological-university-2022-286-taxman-231-telanganahc\/"},"modified":"2023-02-27T19:24:11","modified_gmt":"2023-02-27T13:54:11","slug":"pcit-v-jawaharlal-nehru-technological-university-2022-286-taxman-231-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jawaharlal-nehru-technological-university-2022-286-taxman-231-telanganahc\/","title":{"rendered":"PCIT v. Jawaharlal Nehru Technological University (2022) 286 Taxman 231\/  136 taxmann.com 43 \/  216 DTR 396      (2023)  423 ITR 699   (Telangana)(HC)"},"content":{"rendered":"<p>Assessee, an educational institution, had filed an application before Commissioner (E) seeking registration under section 12A\u00a0 of the Act. Commissioner (E) rejected\u00a0 the application of\u00a0 on ground that assessee had not filed return of income and had not obtained permission from Central Board of Direct Taxes while earning income abroad and, thus, it had violated provisions of Act.\u00a0 Tribunal held that\u00a0\u00a0 for next assessment year 2020-21, assessee had been granted registration by Commissioner (E) under section 12A and remanded matter back to file of Commissioner (E) with direction to grant registration under section 12A if objectives and activities of assessee were found to be same. On appeal High Court affirmed the order of the Tribunal. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Educational institution-Failure to file return-Matter was remanded back to file of Commissioner (E) with direction to grant registration under section 12A if objectives and activities of assessee were found to be same-Order of Tribunal affirmed [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":[21],"tags":[],"class_list":["post-29225","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Bn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29225","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=29225"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29225\/revisions"}],"predecessor-version":[{"id":33038,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29225\/revisions\/33038"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}