{"id":48014,"date":"2024-11-19T12:00:29","date_gmt":"2024-11-19T06:30:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-asandas-b-murjani-education-trust-v-cit-2024-205-itd-121-ahd-trib\/"},"modified":"2024-11-19T12:00:29","modified_gmt":"2024-11-19T06:30:29","slug":"shree-asandas-b-murjani-education-trust-v-cit-2024-205-itd-121-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-asandas-b-murjani-education-trust-v-cit-2024-205-itd-121-ahd-trib\/","title":{"rendered":"Shree Asandas B Murjani Education Trust. v. CIT (2024) 205 ITD 121 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Delay in filing of appeal was caused due to bonafide mistake hence the delay of 840 is condoned.\u00a0 On merit\u00a0\u00a0 since subsequently upon filing of second application for registration, assessee was granted registration on same set of facts which pointed to fact that assessee had been able to establish that it was carrying on genuine charitable activities, in interest of justice, matter was to be restored to Commissioner (E) to consider first application of assessee afresh, in accordance with law. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Delay of 840 days  is condoned-On second application registration was granted on same set of facts-Matter is restored to CIT(E) to consider first application afresh, in accordance with law. [S. 11, 12A, 254(1)]  <\/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-48014","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cuq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48014","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=48014"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48014\/revisions"}],"predecessor-version":[{"id":48015,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48014\/revisions\/48015"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}