{"id":43516,"date":"2024-06-14T11:16:42","date_gmt":"2024-06-14T05:46:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sh-gurudwara-sahib-parbhandhan-committee-v-cit-2023-200-itd-589-amritsar-trib\/"},"modified":"2024-06-14T11:16:42","modified_gmt":"2024-06-14T05:46:42","slug":"sh-gurudwara-sahib-parbhandhan-committee-v-cit-2023-200-itd-589-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sh-gurudwara-sahib-parbhandhan-committee-v-cit-2023-200-itd-589-amritsar-trib\/","title":{"rendered":"Sh. Gurudwara Sahib Parbhandhan Committee. v. CIT (2023) 200 ITD 589 (Amritsar) (Trib.)"},"content":{"rendered":"<p>Assessee-trust applied for registration under section 12AA\u00a0 Commissioner held that trust had been created for an arrangement, whereby it was not laundering its income but also diverting same in hands of trustees. Activities undertaken by assessee-trust were contrary to its objects\u00a0 hence denied the registration. Tribunal affirmed the order of the Commissioner.\u00a0 Commissioner had rightly denied registration to assessee,\u00a0 (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Diverting income in hands of trustees-Not entitle to registration. [S.11, 12A]  <\/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-43516","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bjS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43516","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=43516"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43516\/revisions"}],"predecessor-version":[{"id":43517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43516\/revisions\/43517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}