{"id":54004,"date":"2025-05-10T10:31:45","date_gmt":"2025-05-10T05:01:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/church-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-aurora-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-karsha\/"},"modified":"2025-05-10T10:31:45","modified_gmt":"2025-05-10T05:01:45","slug":"church-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-aurora-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-karsha","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/church-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-aurora-educational-society-v-acit-2024-232-ttj-553-244-dtr-193-38-nypttj-1419-hydtrib-karsha\/","title":{"rendered":"Church Educational Society v. ACIT (2024) 232 TTJ 553 \/ 244 DTR 193 \/ 38 NYPTTJ 1419 (Hyd)(Trib) Aurora Educational Society v. ACIT (2024) 232 TTJ 553 \/ 244 DTR 193 \/ 38 NYPTTJ 1419 (Hyd)(Trib) Karshak Vidya Parisad v. ACIT (2024) 232 TTJ 553 \/ 244 DTR 193 \/ 38 NYPTTJ 1419 (Hyd)(Trib)"},"content":{"rendered":"<p>Tribunal held that the CIT(A)\u00a0 does not have the power to adjudicate the issue considered by the AO in the order passed u\/s 154, while deciding the appeal filed by the assessee against the order passed by the AO under section 143(1) of the Act.\u00a0 (AY.2019-20,\u00a0 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Intimation-Rectification-No power to give direction or finding in respect of issues which are not subject before him. [S.143(1), 154,  249] <\/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-54004","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e32","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54004","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=54004"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54004\/revisions"}],"predecessor-version":[{"id":54005,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54004\/revisions\/54005"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}