{"id":33780,"date":"2023-04-18T10:59:32","date_gmt":"2023-04-18T05:29:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/desh-bharti-public-school-samiti-v-dcit-2022-195-itd-600-lucknowtrib\/"},"modified":"2023-04-18T10:59:32","modified_gmt":"2023-04-18T05:29:32","slug":"desh-bharti-public-school-samiti-v-dcit-2022-195-itd-600-lucknowtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/desh-bharti-public-school-samiti-v-dcit-2022-195-itd-600-lucknowtrib\/","title":{"rendered":"Desh Bharti Public School Samiti v. DCIT (2022) 195 ITD 600 (Lucknow)(Trib.)"},"content":{"rendered":"<p>\u00a0Assessee in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2-9-2014 and it in return filed for the assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming same under section 12A of the Act. Held that mistake had occurred as a human error and the\u00a0 Assessing Officer was directed to allow an exemption under section 12A of the Act. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Mistakenly claimed exemption u\/s 10(23C)-Directed to  allow exemption under section 12A. [S. 10(23C)]  <\/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-33780","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8MQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33780","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=33780"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33780\/revisions"}],"predecessor-version":[{"id":33781,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33780\/revisions\/33781"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}