{"id":31098,"date":"2022-12-10T12:48:34","date_gmt":"2022-12-10T07:18:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/daivadnya-samjonnati-parishad-mahajanwadi-mandal-v-itoe-2022-194-itd-152-mum-trib\/"},"modified":"2022-12-10T12:48:34","modified_gmt":"2022-12-10T07:18:34","slug":"daivadnya-samjonnati-parishad-mahajanwadi-mandal-v-itoe-2022-194-itd-152-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daivadnya-samjonnati-parishad-mahajanwadi-mandal-v-itoe-2022-194-itd-152-mum-trib\/","title":{"rendered":"Daivadnya Samjonnati Parishad Mahajanwadi Mandal v. ITO(E) (2022) 194 ITD 152 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the Assessing Officer had no authority or right to treat registration granted by higher authority, i.e. Commissioner (Exemption) as not valid. When CIT(E)\u00a0 having approved objects of trust for registration under section 12A meant that he had satisfied himself that objects were within charitable activities.\u00a0\u00a0 Even after amendment to object clause, there was absolutely no change and CIT(E) had taken a decision to drop proceedings initiated for cancellation of registration granted under section 12A therefore, assessment order passed was void and was accordingly to be set aside. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Cancellation of registration-CIT(E) had dropped the proceedings initiated for cancellation of registration-AO has no authority or right to treat the registration is not valid. [S. 11] <\/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-31098","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-85A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31098","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=31098"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31098\/revisions"}],"predecessor-version":[{"id":31099,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31098\/revisions\/31099"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}