{"id":44742,"date":"2024-08-01T10:50:52","date_gmt":"2024-08-01T05:20:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prayosha-education-trust-v-cit-2023106-itr-42-sn-surat-trib\/"},"modified":"2024-08-01T10:50:52","modified_gmt":"2024-08-01T05:20:52","slug":"prayosha-education-trust-v-cit-2023106-itr-42-sn-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prayosha-education-trust-v-cit-2023106-itr-42-sn-surat-trib\/","title":{"rendered":"Prayosha Education Trust v. CIT (2023)106 ITR 42 (SN.)(Surat) (Trib)"},"content":{"rendered":"<p>The issue is\u00a0\u00a0 restored to the Commissioner (E) to allow the assessee to file requisite details of activities undertaken including audited accounts for financial years 2020-21 and 2021-22 and decide the application afresh, after granting opportunity of hearing including to make further submission to prove the object of assessee-trust and its activities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Remanded to Commissioner (E) to allow assessee to file requisite details of  activities undertaken including audited accounts for financial years 2020-21 and 2021-22 and decide application  a fresh.  <\/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-44742","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44742","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=44742"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44742\/revisions"}],"predecessor-version":[{"id":44743,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44742\/revisions\/44743"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}