{"id":50510,"date":"2025-02-02T09:34:29","date_gmt":"2025-02-02T04:04:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vir-sewa-mandir-v-cit-2024-208-itd-629-delhi-trib\/"},"modified":"2025-02-02T09:34:29","modified_gmt":"2025-02-02T04:04:29","slug":"vir-sewa-mandir-v-cit-2024-208-itd-629-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vir-sewa-mandir-v-cit-2024-208-itd-629-delhi-trib\/","title":{"rendered":"Vir Sewa Mandir. v. CIT (2024) 208 ITD 629 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee had committed a technical mistake in preparing application under section 12A(1)(ac)(ii) instead of section 12A(1)(ac)(iii). Thereafter, assessee had filed revised Form No. 10AB for seeking registration under correct provisions i.e. section 12A(1)(ac)(iii).\u00a0 Commissioner (E) rejected application of assessee society for grant of registration on ground that in application made in Form No.10AB, section 12A(1)(ac)(ii) was mentioned. On appeal the Tribunal held that\u00a0 since typographical error made by assessee is corrected, appeal is\u00a0 remanded back to file of Commissioner (E) for fresh adjudication by considering amended application.\u00a0 \u00a0(AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Technical mistake in preparing application-Typographical error corrected-Remanded back to file of Commissioner (E) for fresh adjudication by considering amended application.  [S. 12A(1)(ac)(ii), 12(ac)(iii), Form No10AB.] <\/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-50510","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d8G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50510","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=50510"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50510\/revisions"}],"predecessor-version":[{"id":50511,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50510\/revisions\/50511"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}