{"id":45767,"date":"2024-09-07T20:51:22","date_gmt":"2024-09-07T15:21:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc\/"},"modified":"2024-09-07T20:51:22","modified_gmt":"2024-09-07T15:21:22","slug":"academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2024460-itr-592-297-taxman-2-sc-editorial-refer-academy-of-medical-sciences-v-cit-2018-403-itr-74-kerhc\/","title":{"rendered":"Academy of Medical Sciences v. CIT (2024)460 ITR 592\/ 297 Taxman 2 (SC) Editorial :Refer Academy of Medical Sciences v. CIT (2018) 403 ITR 74 (Ker)(HC)"},"content":{"rendered":"<p>The assessee had applied for registration under section\u00a012AA\u00a0as a charitable institution only in the year 2011-12 and the applications for condonation of delay, for certification for the previous years, having been rejected, exemption could not be allowed by the court exercising jurisdiction under section\u00a0260A\u00a0of the Act, in a year in which such registration was not available. On petition for special leave to appeal to the Supreme Court(AY.2007-08, 2008-093, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Condonation of delay-Application was rejected-Denial of exemption is justified-SLP rejected.  [S. 260A]  <\/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-45767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45767","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=45767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45767\/revisions"}],"predecessor-version":[{"id":45768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45767\/revisions\/45768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}