{"id":39691,"date":"2024-03-01T16:44:06","date_gmt":"2024-03-01T11:14:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-president-seth-malukchand-hirachand-digambar-jain-goth-bees-panthi-mandir-dharmik-avam-paramarthik-trust-2023456-itr-70-154-taxmann-com-537-mphc\/"},"modified":"2024-03-01T16:44:06","modified_gmt":"2024-03-01T11:14:06","slug":"cit-v-president-seth-malukchand-hirachand-digambar-jain-goth-bees-panthi-mandir-dharmik-avam-paramarthik-trust-2023456-itr-70-154-taxmann-com-537-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-president-seth-malukchand-hirachand-digambar-jain-goth-bees-panthi-mandir-dharmik-avam-paramarthik-trust-2023456-itr-70-154-taxmann-com-537-mphc\/","title":{"rendered":"CIT v. President, Seth Malukchand Hirachand Digambar Jain Goth Bees Panthi Mandir Dharmik Avam Paramarthik Trust (2023)456 ITR 70 \/154 taxmann.com 537 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that\u00a0 the Tribunal had examined the facts from all angles and had rightly held that while considering the application for registration under section\u00a012A\u00a0the Commissioner was supposed to enquire into the nature of the trust and since there was nothing substantive or serious to doubt the nature of the trust being charitable, the Commissioner was not justified in rejecting the application for registration. Order of Tribunal is affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Registration is granted based on facts-Order of Tribunal is affirmed. [S. 12AA, 13(1) (c), 260A] <\/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-39691","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39691","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=39691"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39691\/revisions"}],"predecessor-version":[{"id":39692,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39691\/revisions\/39692"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}