{"id":51224,"date":"2025-02-13T17:57:40","date_gmt":"2025-02-13T12:27:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chamanlal-shantaben-parekh-rohini-suketu-parekh-public-charitable-trust-v-ito-2024-209-itd-406-ahd-trib\/"},"modified":"2025-02-13T17:57:40","modified_gmt":"2025-02-13T12:27:40","slug":"chamanlal-shantaben-parekh-rohini-suketu-parekh-public-charitable-trust-v-ito-2024-209-itd-406-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chamanlal-shantaben-parekh-rohini-suketu-parekh-public-charitable-trust-v-ito-2024-209-itd-406-ahd-trib\/","title":{"rendered":"Chamanlal Shantaben Parekh &#038; Rohini Suketu Parekh Public Charitable Trust v. ITO (2024) 209 ITD 406 (Ahd) (Trib.)"},"content":{"rendered":"<p>Assessing Officer in intimation made under section 143(1) denied benefit of exemption under section 11 claimed by assessee-trust.\u00a0 Commissioner (Appeals) dismissed appeals filed by assessee as non-maintainable on account of substantial delay in filing of appeals.\u00a0 Tribunal held that appeals required to be restored back to Commissioner (Appeals) first to deal with assessee\u2019s application seeking condonation of delay and thereafter to deal with merits of case. (AY. 2013-14, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay-Matter remanded back to  Commissioner (Appeals) to deal with assessee\u2019s application seeking condition of delay.[S. 11, 12A, 143(1), 154, 250] <\/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-51224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dkc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51224","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=51224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51224\/revisions"}],"predecessor-version":[{"id":51225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51224\/revisions\/51225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}