{"id":43576,"date":"2024-06-14T14:01:23","date_gmt":"2024-06-14T08:31:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lions-nab-community-eyecare-centre-v-dcit-2023-221-ttj-1023-150-taxmann-com-115punetrib\/"},"modified":"2024-06-14T14:01:23","modified_gmt":"2024-06-14T08:31:23","slug":"lions-nab-community-eyecare-centre-v-dcit-2023-221-ttj-1023-150-taxmann-com-115punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lions-nab-community-eyecare-centre-v-dcit-2023-221-ttj-1023-150-taxmann-com-115punetrib\/","title":{"rendered":"Lions Nab Community Eyecare Centre v. DCIT (2023) 221 TTJ 1023 \/ 150 taxmann.com 115(Pune)(Trib)"},"content":{"rendered":"<p>Where assessee-trust filed its return of income in Form No. 5, natural inference to be drawn was that assessee was a partnership firm and computation of tax liability to be made accordingly; CPC could not go beyond return of income and accompanying documents when processing returns of income under section 143(1). Rectification application is rejected. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Exemption not claimed as ITR-5 was filed instead of ITR-7-Partnership firm-Order of adjustment is justified. [S. 143(1),154 184]<\/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-43576","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bkQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43576","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=43576"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43576\/revisions"}],"predecessor-version":[{"id":43577,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43576\/revisions\/43577"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}