{"id":50953,"date":"2025-02-08T16:27:40","date_gmt":"2025-02-08T10:57:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tapovan-education-trust-v-cit-2024112-itr-43-snahdtrib\/"},"modified":"2025-02-08T16:27:40","modified_gmt":"2025-02-08T10:57:40","slug":"tapovan-education-trust-v-cit-2024112-itr-43-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tapovan-education-trust-v-cit-2024112-itr-43-snahdtrib\/","title":{"rendered":"Tapovan Education Trust v. CIT (2024)112 ITR 43 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>That considering the model of education, being residential boarding and hostel facility, followed by the assessee, on the same facts the assessee had been granted provisional registration from the assessment years\u00a02022-23\u00a0to\u00a02024-25. The matter is\u00a0\u00a0 restored to the file of the Commissioner for consideration of the assessee\u2019s claim for registration under section\u00a012A\u00a0of the Act, de novo on the merits after giving the assessee due opportunity of hearing. Matter remanded. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Running Educational Institution-Denial of registration-Making profits-Matter restored to Commissioner for consideration of assessee\u2019s application for registration de novo on merits-Delay is condoned.[S. 80G, 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-50953","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dfP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50953","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=50953"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50953\/revisions"}],"predecessor-version":[{"id":50954,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50953\/revisions\/50954"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}