{"id":41038,"date":"2024-04-01T15:15:02","date_gmt":"2024-04-01T09:45:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/leh-nutrition-project-v-dy-cit-2023101-itr-9-amritsar-trib\/"},"modified":"2024-05-29T14:13:05","modified_gmt":"2024-05-29T08:43:05","slug":"leh-nutrition-project-v-dy-cit-2023101-itr-9-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/leh-nutrition-project-v-dy-cit-2023101-itr-9-amritsar-trib\/","title":{"rendered":"Leh Nutrition Project v. Dy. CIT (2023)101 ITR 9\/ 199 ITD 732 (Amritsar) (Trib)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal observed that the assessee-trust was granted registration under section\u00a012A\u00a0of the\u00a0Income-tax Act, 1961, on July 21, 2011. Thus, the assessee was eligible for deduction under sections\u00a011\u00a0and\u00a012\u00a0for the AY. 2010-11 under the first proviso to section\u00a012A\u00a0of the Act. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Registration-Registration granted on 21.07.2011-Proceeding pending for earlier years before AO-Eligible for deduction. [S. 11, 12,]<\/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-41038","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aFU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41038","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=41038"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41038\/revisions"}],"predecessor-version":[{"id":43122,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41038\/revisions\/43122"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}