{"id":43518,"date":"2024-06-14T11:16:56","date_gmt":"2024-06-14T05:46:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/keeday-makauday-foundation-v-cit-2023-200-itd-39-jaipur-trib\/"},"modified":"2024-06-14T11:16:56","modified_gmt":"2024-06-14T05:46:56","slug":"keeday-makauday-foundation-v-cit-2023-200-itd-39-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/keeday-makauday-foundation-v-cit-2023-200-itd-39-jaipur-trib\/","title":{"rendered":"Keeday Makauday Foundation. v. CIT (2023) 200 ITD 39 (Jaipur) (Trib.)"},"content":{"rendered":"<p>Assessee, a company with charitable objects, was registered under section 8 of Companies Act, 2013.\u00a0 It applied for registration under section 12AB. Commissioner rejected application on basis that only part details were submitted by assessee and it did not perform activities of charitable in nature but business activities were visible. On appeal the Tribunal held that\u00a0 since assessee had replied all issues raised by Commissioner and he did not controvert them and activities undertaken by assessee were interconnected with objects mentioned in memorandum of association which were not of profit motive, Commissioner was not justified in denying registration.\u00a0 (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Replied all issues raised by Commissioner-Not justified in denying registration. [Companies Act, 2013, S.8] <\/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-43518","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bjU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43518","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=43518"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43518\/revisions"}],"predecessor-version":[{"id":43519,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43518\/revisions\/43519"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}