{"id":44499,"date":"2024-07-25T13:34:17","date_gmt":"2024-07-25T08:04:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hari-krishna-trust-v-cit-2023-203-itd-58-lucknow-trib\/"},"modified":"2024-07-25T13:34:17","modified_gmt":"2024-07-25T08:04:17","slug":"hari-krishna-trust-v-cit-2023-203-itd-58-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hari-krishna-trust-v-cit-2023-203-itd-58-lucknow-trib\/","title":{"rendered":"Hari Krishna Trust. v. CIT (2023) 203 ITD 58 (Lucknow) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Assessee-trust filed an application for registration under section 12AA. CIT (E) rejected\u00a0 application without considering objects and genuineness of activities of assessee. Tribunal held that for granting registration under section 12AA Commissioner (E) has to satisfy himself about objects and genuineness of activities of assessee. Matter is remanded to Commissioner (E) directing him to give finding on charitable objects and genuineness of charitable activities of assessee\u00a0 and\u00a0 pass de novo order. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA :  Procedure for registration-Trust or institution-Denied registration without considering objects and genuineness of activities-Matter remanded to CIT(E) pass de novo order. [S. 253(2)] <\/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-44499","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bzJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44499","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=44499"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44499\/revisions"}],"predecessor-version":[{"id":44500,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44499\/revisions\/44500"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}