{"id":51289,"date":"2025-02-19T11:08:03","date_gmt":"2025-02-19T05:38:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/national-real-estate-development-council-gujarat-v-cit-e-2024-113-itr-63-snahdtrib\/"},"modified":"2025-02-19T11:08:03","modified_gmt":"2025-02-19T05:38:03","slug":"national-real-estate-development-council-gujarat-v-cit-e-2024-113-itr-63-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-real-estate-development-council-gujarat-v-cit-e-2024-113-itr-63-snahdtrib\/","title":{"rendered":"National Real Estate Development Council, Gujarat v. CIT (E) (2024) 113 ITR 63 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 the provisions of section\u00a013\u00a0of the Act can be invoked only at the time of assessment while considering the applicability of sections\u00a011\u00a0and\u00a012\u00a0with respect to the assessee\u2019s set of facts and not at the time of grant of registration under section\u00a012A\u00a0of the Act. The matter is\u00a0 restored to the Commissioner (E) for de novo\u00a0 consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Provisions Of Section 13 can be invoked only at time of assessment while considering eligibility for exemption  and not at time of grant of registration-Order of CIT(E) is set aside and matter remanded for  de novo consideration.[S. 11, 12, 12A, 13(3)]  <\/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-51289","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51289","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=51289"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51289\/revisions"}],"predecessor-version":[{"id":51290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51289\/revisions\/51290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}