{"id":54342,"date":"2025-05-18T23:08:38","date_gmt":"2025-05-18T17:38:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gurukul-shikshan-sansthan-v-cit-2024-165-taxxmann-com-369-jaipur-trib\/"},"modified":"2025-05-18T23:08:38","modified_gmt":"2025-05-18T17:38:38","slug":"gurukul-shikshan-sansthan-v-cit-2024-165-taxxmann-com-369-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gurukul-shikshan-sansthan-v-cit-2024-165-taxxmann-com-369-jaipur-trib\/","title":{"rendered":"Gurukul Shikshan Sansthan v .CIT( 2024) 165 taxxmann.com 369 ( Jaipur )( Trib)"},"content":{"rendered":"<p>Commissioner (E) rejected assessee&#8217;s application for registration under section 12AB on grounds that assessee was not registered under Rajasthan Public Trust Act, 1959, genuineness of activities of assessee could not be verified due to not submitting sought details, and assessee had filed incomplete Form No. 10AB . On appeal the Tribunal held that\u00a0\u00a0 since Rajasthan Public Trust Act is\u00a0 applicable to assessee-trust but assessee had not followed provisions of Rajasthan Public Trust Act and assessee had not filed single document to prove genuineness of activities of trust, assessee is\u00a0 not eligible for registration under section 12AB of the Act . (AY. 2022 -23\u00a0 to 2024 -25 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration &#8211;   Denial of registration is justified if the trust had not complied with the applicable State law . [Form No .10AB ,  Rajasthan Public Trust Act , 1959 ] <\/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-54342","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54342","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=54342"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54342\/revisions"}],"predecessor-version":[{"id":54343,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54342\/revisions\/54343"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}