{"id":55038,"date":"2025-06-24T15:49:15","date_gmt":"2025-06-24T10:19:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jalna-maheshwari-charitable-foundation-v-cit-e-2025210-itd-665-punetrib\/"},"modified":"2025-06-24T15:49:15","modified_gmt":"2025-06-24T10:19:15","slug":"jalna-maheshwari-charitable-foundation-v-cit-e-2025210-itd-665-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jalna-maheshwari-charitable-foundation-v-cit-e-2025210-itd-665-punetrib\/","title":{"rendered":"Jalna Maheshwari Charitable Foundation v. CIT (E) (2025)210 ITD 665 (Pune)(Trib.)"},"content":{"rendered":"<p>Assessee-trust filed an application for registration under section 12A of the Act. Commissioner (E) noticed various discrepancies in same and issued a show-cause notice to assessee. The assessee could not reply.\u00a0 Commissioner (E) rejected application filed for grant of registration under section 12A and also rejected provisional registration granted earlier under section 12AB. On appeal\u00a0 before the Tribunal the\u00a0 Assessee submitted that given an opportunity, it would be in a position to explain case properly before Commissioner (E).In interest of justice, matter is remanded back to Commissioner (E) with a direction to grant one final opportunity to assessee to substantiate its case by filing requisite details.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Procedure for fresh registration-Failure to reply show cause notice-Matter remanded   back to Commissioner (Exemption) with a direction to grant one final opportunity to assessee to substantiate its case by filing requisite details. [S.12AB] <\/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-55038","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ejI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55038","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=55038"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55038\/revisions"}],"predecessor-version":[{"id":55039,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55038\/revisions\/55039"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}