{"id":56164,"date":"2025-08-22T10:31:15","date_gmt":"2025-08-22T05:01:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/datar-kulmandal-v-cit-e-2025-212-itd-85-pune-trib\/"},"modified":"2025-08-22T10:31:15","modified_gmt":"2025-08-22T05:01:15","slug":"datar-kulmandal-v-cit-e-2025-212-itd-85-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/datar-kulmandal-v-cit-e-2025-212-itd-85-pune-trib\/","title":{"rendered":"Datar Kulmandal. v. CIT (E) (2025) 212 ITD 85 (Pune) (Trib.)"},"content":{"rendered":"<p>Assessee filed an application for registration under section 12A\u00a0 of the Act. Commissioner (E) issued a notice\u00a0 the\u00a0 assessee failed to respond to said notice.\u00a0 Commissioner (E) rejected application for grant of registration. On appeal the Tribunal remanded back to the file of CIT(E) to grant\u00a0 one more opportunity of hearing.\u00a0 (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Failure to respond show cause notice-Matter is  restored to Commissioner (E) to grant one final opportunity to assessee to substantiate its case.[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-56164","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eBS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56164","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=56164"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56164\/revisions"}],"predecessor-version":[{"id":56165,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56164\/revisions\/56165"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}