{"id":520,"date":"2018-04-30T08:57:39","date_gmt":"2018-04-30T08:57:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-e-v-jk-education-samiti-2018-400-itr-174-ph-hc\/"},"modified":"2018-04-30T08:57:39","modified_gmt":"2018-04-30T08:57:39","slug":"cit-e-v-jk-education-samiti-2018-400-itr-174-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-jk-education-samiti-2018-400-itr-174-ph-hc\/","title":{"rendered":"CIT  ( E) v. JK  Education Samiti. (2018) 400 ITR 174 (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the petition the  revenue , the Court held that  ;the Tribunal granted liberty to the Assessing Officer to examine the books of account and in case there was any violation of the Act then to disallow exemption under S.11 of the Act. No illegality or perversity could be demonstrated in the approach of the Tribunal. By moving the miscellaneous application, the Department tried to review the order which was not permissible under S. 254(2) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013Remanding the matter to the Assessing Officer\u2014No illegality or perversity-Rectification is not maintainable [ S.12AA ]<\/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":[1],"tags":[],"class_list":["post-520","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/520","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=520"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/520\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}