{"id":52430,"date":"2025-03-31T12:15:22","date_gmt":"2025-03-31T06:45:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maharashtra-nursing-council-v-dy-cit-e-2024116-itr-31-snmumtrib\/"},"modified":"2025-03-31T12:15:22","modified_gmt":"2025-03-31T06:45:22","slug":"maharashtra-nursing-council-v-dy-cit-e-2024116-itr-31-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maharashtra-nursing-council-v-dy-cit-e-2024116-itr-31-snmumtrib\/","title":{"rendered":"Maharashtra Nursing Council v. Dy. CIT (E) (2024)116 ITR 31 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Reassessment notice issued\u00a0 under section\u00a0148\u00a0of the Act dated September 28, 2018, and the registration date was September 29, 2018. This implied that the assessment proceedings for earlier years were pending before the Assessing Officer as of the date of such registration. Hence, the provisions of sections\u00a011\u00a0and\u00a012\u00a0of the Act would apply to income held by the assessee-trust of any assessment year preceding the assessment year in which the registration was granted. According to the Central Board of Direct Taxes Circular No. 1 of 2015 (2015) 371 ITR 22(St) \u00a0that the reassessment proceeding is\u00a0 bad in law as it was contrary to the proviso to section\u00a012A(2)\u00a0of the Act hence quashed. (AY.2012-13 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Charitable trust-Non-Registration-Reassessment is quashed-Circular No. 1 of 2015, Dated 21-1-2015 (2015) 371 ITR 22(St) [S. 2(15),10(23C)(iv),  11, 12A(2),  Maharashtra Nurses Act, 1966.<\/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-52430","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52430","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=52430"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52430\/revisions"}],"predecessor-version":[{"id":52431,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52430\/revisions\/52431"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}