{"id":39725,"date":"2024-03-01T16:53:39","date_gmt":"2024-03-01T11:23:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vbright-educational-and-welfare-society-v-pcit-2023456-itr-406-155-taxmann-com-286-pathc\/"},"modified":"2024-04-08T14:26:32","modified_gmt":"2024-04-08T08:56:32","slug":"vbright-educational-and-welfare-society-v-pcit-2023456-itr-406-155-taxmann-com-286-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vbright-educational-and-welfare-society-v-pcit-2023456-itr-406-155-taxmann-com-286-pathc\/","title":{"rendered":"vBright Educational and Welfare Society v. PCIT (2023)456 ITR 406\/ 155 taxmann.com 286\/ 333 CTR 427  (Pat)(HC)"},"content":{"rendered":"<p>The assessee filed the writ petition to quash the assessment order. dismissing the writ petition, the court held that\u00a0 the earlier return filed relatable to the first permanent account number issued, was as a firm, and not as an association of persons.\u00a0 In the assessment year 2015-16, the assessee filed a fresh application for registering the same institution as a charitable institution under section\u00a012AA\u00a0of the Act, without surrendering the earlier permanent account number issued in the very same name. This was to avail of the benefit of section\u00a012AA.Court held that\u00a0\u00a0 the assessee was guilty of misrepresentation and even fraud ; prima facie, from the disclosed facts. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 139 : Return of income-Permanent Account Number as   association of  persons-Application for new Permanent Account as charitable organisation-Earlier permanent Account Number is not surrendered-Assessment is valid. [S. 12AA, 139A, Art. 226] <\/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-39725","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39725","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=39725"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39725\/revisions"}],"predecessor-version":[{"id":41394,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39725\/revisions\/41394"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}