{"id":56162,"date":"2025-08-22T10:30:54","date_gmt":"2025-08-22T05:00:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/iimcaa-care-fund-v-cit-2025-212-itd-195-delhi-trib\/"},"modified":"2025-08-22T10:30:54","modified_gmt":"2025-08-22T05:00:54","slug":"iimcaa-care-fund-v-cit-2025-212-itd-195-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/iimcaa-care-fund-v-cit-2025-212-itd-195-delhi-trib\/","title":{"rendered":"IIMCAA Care Fund. v. CIT (2025) 212 ITD 195 (Delhi) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Held that\u00a0 Commissioner (E) rejected application for grant of registration summarily\u00a0 without discussing any of merits as well as even without discussing details of questionnaire which he wanted to be supplied by assessee.\u00a0 Matter is\u00a0 remitted back to file of Commissioner (E) for consideration afresh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Commissioner (E) had summarily rejected application without discussing any of merits-Matter is  remitted back to file of Commissioner (E) for consideration afresh. [S.12AB, 80G] <\/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-56162","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eBQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56162","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=56162"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56162\/revisions"}],"predecessor-version":[{"id":56163,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56162\/revisions\/56163"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}