{"id":44487,"date":"2024-07-25T13:23:44","date_gmt":"2024-07-25T07:53:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-namiyun-parswanath-jain-swetamber-manidhari-trust-v-ito-2023-203-itd-433-jabalpurtrib\/"},"modified":"2024-07-25T13:23:44","modified_gmt":"2024-07-25T07:53:44","slug":"shri-namiyun-parswanath-jain-swetamber-manidhari-trust-v-ito-2023-203-itd-433-jabalpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-namiyun-parswanath-jain-swetamber-manidhari-trust-v-ito-2023-203-itd-433-jabalpurtrib\/","title":{"rendered":"Shri Namiyun Parswanath Jain Swetamber Manidhari Trust v. ITO (2023) 203 ITD 433 (Jabalpur)(Trib.)"},"content":{"rendered":"<p>Assessing Officer denied benefit under section 11 to assessee as audit report in Form No. 10B was not uploaded along with return but was uploaded belatedly. On appeal\u00a0 the Tribunal held that\u00a0 in view of judicial precedent on subject that delay in filing audit report in Form No. 10B was merely a procedural defect which was rectifiable, issue was to be restored to Assessing Officer to adjudicate afresh after considering audit report. Matter remanded. Followed , Savitri Foundation\u00a0 (ITA.No. 1025\/ um\/2021 AY. 2018-19)\u00a0 CIT v.\u00a0 Devradhan Madhavlal Genda Trust [1998] 230 ITR 714 147 CTR 461 (MP)(HC) \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 :  Property held for charitable purposes-Form No 10B was not uploaded along with return-Procedural defects-Procedural defect which was rectifiable, issue was to be restored to Assessing Officer to adjudicate afresh. [S. 11, 12A, Rul3. 17B , Form No 10B] <\/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-44487","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bzx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44487","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=44487"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44487\/revisions"}],"predecessor-version":[{"id":44488,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44487\/revisions\/44488"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}