{"id":31653,"date":"2023-01-03T16:33:18","date_gmt":"2023-01-03T11:03:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-guru-nanak-educational-trust-2022-288-taxman-97-cal-hc\/"},"modified":"2023-01-03T16:33:18","modified_gmt":"2023-01-03T11:03:18","slug":"cit-v-guru-nanak-educational-trust-2022-288-taxman-97-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-guru-nanak-educational-trust-2022-288-taxman-97-cal-hc\/","title":{"rendered":"CIT v. Guru Nanak Educational Trust (2022) 288 Taxman 97 (Cal.)(HC)"},"content":{"rendered":"<p>Assessing Officer assessed income of assessee-trust as an Association of Persons (AOP).\u00a0 Tribunal held that only reason why Assessing Officer assessed income of assessee as an &#8216;AOP&#8217; was that registration granted to assessee under section 12AA was cancelled by Commissioner.\u00a0 Order of cancellation of registration was set aside by Tribunal and, therefore, direction was issued to Assessing Officer to assess assessee as a trust and not as &#8216;AOP&#8217;. Dismissing the appeal of the Revenue the Court held that Trust cannot be assessed as an AOP.\u00a0\u00a0 (AY.\u00a0 2009-2010)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Registration-Trust cannot be assessed as an AOP-Order of Tribunal is affirmed.  [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-31653","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ex","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31653","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=31653"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31653\/revisions"}],"predecessor-version":[{"id":31654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31653\/revisions\/31654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}