{"id":39610,"date":"2024-02-23T14:32:23","date_gmt":"2024-02-23T09:02:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-valinath-gujrati-rabari-dharmashala-trust-tarabh-v-cit-2023-203-itd-93-ahd-trib\/"},"modified":"2024-07-30T14:27:18","modified_gmt":"2024-07-30T08:57:18","slug":"shree-valinath-gujrati-rabari-dharmashala-trust-tarabh-v-cit-2023-203-itd-93-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-valinath-gujrati-rabari-dharmashala-trust-tarabh-v-cit-2023-203-itd-93-ahd-trib\/","title":{"rendered":"Shree valinath Gujrati Rabari Dharmashala trust Tarabh v. CIT ( 2023) 203 ITD 93\/\/ 106 ITR 82 (SN.)  ( Ahd)( Trib)"},"content":{"rendered":"<p>Assessee filed an application under section 12AB for fresh registration. The commissioner rejected application\u00a0 without\u00a0 communicating\u00a0 the exact deficiency in documents submitted and exact nature of clarification\/explanation required from\u00a0 the assessee. On appeal the Tribunal held that the\u00a0 assessee\u00a0 should be\u00a0 given an\u00a0 opportunity of being heard in order to prevent the miscarriage of justice\u00a0 and directed the Commissioner\u00a0\u00a0 to pass a speaking order by providing a reasonable opportunity. \u00a0(AY. 2022 -23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration &#8211;   Not communicated exact deficiency  in documents submitted -Rejection order is seta side and directed to pass a speaking order by providing a reasonable opportunity . [  Rule . 17A , Form No .10AB ] <\/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-39610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aiS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39610","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=39610"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39610\/revisions"}],"predecessor-version":[{"id":44722,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39610\/revisions\/44722"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}