{"id":46771,"date":"2024-09-22T23:35:33","date_gmt":"2024-09-22T18:05:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raj-educational-trust-v-dy-cite-2024-298-taxman-369-mad-hc\/"},"modified":"2024-09-22T23:35:33","modified_gmt":"2024-09-22T18:05:33","slug":"raj-educational-trust-v-dy-cite-2024-298-taxman-369-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raj-educational-trust-v-dy-cite-2024-298-taxman-369-mad-hc\/","title":{"rendered":"Raj Educational Trust v. Dy. CIT(E) (2024) 298 Taxman 369 (Mad.)(HC)"},"content":{"rendered":"<p>Assessee, an educational institution received certain amount as donation by a cheque from a donor.\u00a0 Assessing Officer imposed\u00a0 penalty under section 271DA for violation of section 269 ST.\u00a0 He also attached bank account of assessee. Assessee against penalty order filed an appeal before Commissioner (Appeals), which was still pending. On writ\u00a0 seeking directions to Assessing Officer to lift attachment of its bank account. Court directed the assessee\u00a0 to remit a certain amount as a condition for raising attachment of its bank account and upon receipt of said amount attachment order shall stand raised and assessee shall be free to operate its bank account.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271DA : Penalty for failure to comply with provisions of section 269ST-Attachment of bank account-Pendency of appeal before CIT(A)-Directed to remit a certain amount-Attachment is directed to lifted. [S.12A, 80G, 269ST, 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-46771","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-can","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46771","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=46771"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46771\/revisions"}],"predecessor-version":[{"id":46772,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46771\/revisions\/46772"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}