{"id":4543,"date":"2019-03-28T09:54:48","date_gmt":"2019-03-28T09:54:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-jagannath-gupta-family-trust-2019-411-itr-235-sc\/"},"modified":"2019-05-31T11:19:23","modified_gmt":"2019-05-31T11:19:23","slug":"cit-v-jagannath-gupta-family-trust-2019-411-itr-235-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-jagannath-gupta-family-trust-2019-411-itr-235-sc\/","title":{"rendered":"CIT v. Jagannath Gupta Family Trust. (2019) 411 ITR 235\/ 307 CTR 1\/ 174  DTR 305 \/ 262 Taxman 313(SC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that , Appellate Tribunal remanded the matter for grant of opportunity to assessee to cross examine representative of donor. High Court quashing cancellation of registration\u00a0 on the ground that\u00a0 single instance of bogus donation\u00a0 cannot be the sole ground for cancellation of registration. Order of High Court is set aside and directed the Commissioner to decide on merits. (Note. Judgment of calcutta High Court is printed (2019) 411 ITR 236 (Cal.) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution-Bogus donation\u2013Appellate Tribunal remanded the matter for grant of opportunity to assessee to cross examine representative of donor -High Court quashing cancellation of registration  on the ground that  single instance of bogus donation  cannot be the sole ground for cancellation of registration- Order of High Court is  set-aside and directed the Commissioner to decide on merits. [S. 12AA(3), 80G(5) (vi)]<\/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":[1],"tags":[],"class_list":["post-4543","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4543","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=4543"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4543\/revisions"}],"predecessor-version":[{"id":5626,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4543\/revisions\/5626"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}