{"id":30246,"date":"2022-10-19T13:09:16","date_gmt":"2022-10-19T07:39:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harshit-foundation-sehmalpur-jalapur-jaunpur-v-cit-2022-287-taxman-394-114-cch-52-sc-editorial-refer-cit-v-harshit-foundation-sehmalpur-jalapur-jaunpur-2022-139-taxmann-com-55-allhc\/"},"modified":"2023-02-03T19:46:08","modified_gmt":"2023-02-03T14:16:08","slug":"harshit-foundation-sehmalpur-jalapur-jaunpur-v-cit-2022-287-taxman-394-114-cch-52-sc-editorial-refer-cit-v-harshit-foundation-sehmalpur-jalapur-jaunpur-2022-139-taxmann-com-55-allhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harshit-foundation-sehmalpur-jalapur-jaunpur-v-cit-2022-287-taxman-394-114-cch-52-sc-editorial-refer-cit-v-harshit-foundation-sehmalpur-jalapur-jaunpur-2022-139-taxmann-com-55-allhc\/","title":{"rendered":"Harshit Foundation Sehmalpur Jalapur Jaunpur v. CIT (2022)  447 ITR 372\/287 Taxman 394\/ 217 DTR 441\/ 328 CTR 609\/ 114 CCH 52 (SC) Editorial: Refer CIT v. Harshit Foundation Sehmalpur Jalapur Jaunpur (2022) 139 taxmann.com 55 (All)(HC), ,   CIT v. Muzafar Nagar Development Authority  ( 2015) 372 ITR 209 (FB))  ( All )(HC), approved ."},"content":{"rendered":"<p>Held that non-disposal of application for registration under section 12AA within stipulated period of six months as provided in section 12AA(2) would not result in deemed grant of registration.\u00a0 Order of Full Bench\u00a0 in CIT v. Muzafar Nagar Development Authority (2015) 372 ITR 209 \/ 231 Taxman 490\u00a0 (All)(HC)(FB)\u00a0 affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Deemed registration-Non-disposal of application under section 12AA within stipulated period of six months as provided in section 12AA(2) would not result in deemed grant of registration. [S. 12A, 12AA(2)] <\/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-30246","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7RQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30246","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=30246"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30246\/revisions"}],"predecessor-version":[{"id":32433,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30246\/revisions\/32433"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}