{"id":51120,"date":"2025-02-13T13:20:33","date_gmt":"2025-02-13T07:50:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-naminath-shwetamber-murtipujak-tapagachh-jain-religious-trust-v-cit-2024-209-itd-379-ahdtrib\/"},"modified":"2025-02-13T13:20:33","modified_gmt":"2025-02-13T07:50:33","slug":"shree-naminath-shwetamber-murtipujak-tapagachh-jain-religious-trust-v-cit-2024-209-itd-379-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-naminath-shwetamber-murtipujak-tapagachh-jain-religious-trust-v-cit-2024-209-itd-379-ahdtrib\/","title":{"rendered":"Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust. v. CIT (2024) 209 ITD 379 (Ahd)(Trib.)"},"content":{"rendered":"<p>Assessee-trust filed an application for registration under section 12A(1)(ac)(iii) in Form No. 10AB.Commissioner (E) held that\u00a0 the\u00a0 trust deed explicitly stated that organization would focus on aiding Jain Community and further specifying that membership was restricted to individuals from Shri Shwetamber Murtipujak Tapegachcha Jain Samaj held that section 13(1)(b) applied to instant case and rejected application for registration. On appeal the Tribunal held that\u00a0 grant of registration under section 12A could not be denied\u00a0 by invoking provisions of section 13(1)(b) at time of grant of registration.\u00a0 Matter is\u00a0 restored to file of Commissioner (E) for de novo consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Grant of registration under section  cannot be denied  by invoking provisions of section 13(1)(b).[S. 12A(1)(ac)(iii), 13(1)(b), Form No.10AB] <\/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-51120","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-diw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51120","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=51120"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51120\/revisions"}],"predecessor-version":[{"id":51121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51120\/revisions\/51121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}