{"id":52606,"date":"2025-04-05T11:03:36","date_gmt":"2025-04-05T05:33:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-parnami-panchayat-v-ito-e-2023-37-nypttj-1278-2024-227-ttj-603-234-dtr-313-161-taxmann-com-438-smc-jaipurtrib\/"},"modified":"2025-04-05T11:03:36","modified_gmt":"2025-04-05T05:33:36","slug":"shri-parnami-panchayat-v-ito-e-2023-37-nypttj-1278-2024-227-ttj-603-234-dtr-313-161-taxmann-com-438-smc-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-parnami-panchayat-v-ito-e-2023-37-nypttj-1278-2024-227-ttj-603-234-dtr-313-161-taxmann-com-438-smc-jaipurtrib\/","title":{"rendered":"Shri Parnami Panchayat v. ITO (E) (2023) 37 NYPTTJ 1278 \/ (2024) 227 TTJ 603 \/ 234 DTR 313 \/ 161 taxmann.com 438 \/ (SMC) (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that CIT(E) having granted registration under S 12AA \u00a0when the appeal\u00a0 was pending\u00a0 for denial of exemption. Exemption is allowable. Followed, CIT v. Shree Shyam Mandir Committee [IT \u00a0No. 234 of 2016, dt. 23rd Oct., 2017 (Raj)(HC)<strong>\u00a0 <\/strong>(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Registered under section 12AA-Applied once again-Directed to allow the exemption. [S. 12A(2), 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":[21],"tags":[],"class_list":["post-52606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dGu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52606","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=52606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52606\/revisions"}],"predecessor-version":[{"id":52607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52606\/revisions\/52607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}