{"id":46568,"date":"2024-09-22T20:53:17","date_gmt":"2024-09-22T15:23:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/parmeswari-bai-memorial-trust-v-cit-e-2024-298-taxman-711-orissahc\/"},"modified":"2024-09-22T20:53:17","modified_gmt":"2024-09-22T15:23:17","slug":"parmeswari-bai-memorial-trust-v-cit-e-2024-298-taxman-711-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/parmeswari-bai-memorial-trust-v-cit-e-2024-298-taxman-711-orissahc\/","title":{"rendered":"Parmeswari Bai Memorial Trust v. CIT (E) (2024) 298 Taxman 711 (Orissa)(HC)"},"content":{"rendered":"<p>Assessee-trust filed application in wrong section code in Form 10A. The said application was rejected by CIT(E).On writ the\u00a0\u00a0 assessee contended that application had not been considered in its proper prospective by assigning reason and application of assessee for registration under section 12AB. Allowing the petition the Court held that\u00a0 the\u00a0 order rejecting registration being without reason is\u00a0\u00a0 set aside and application for registration under section 12AB is\u00a0\u00a0 restored for reconsideration by Commissioner (Exemption). Matter remanded. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB : Registration-Trust or institution-Wrong section code in Form 10A-Rejection of application is set aside-Matter remanded for reconsideration by Commissioner (Exemption).[S.11,Form No 10A,  Art. 226]<\/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-46568","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c76","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46568","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=46568"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46568\/revisions"}],"predecessor-version":[{"id":46569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46568\/revisions\/46569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}