{"id":56248,"date":"2025-08-22T11:05:43","date_gmt":"2025-08-22T05:35:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sharan-foundation-v-cit-2025-212-itd-463-amritsartrib\/"},"modified":"2025-08-22T11:05:43","modified_gmt":"2025-08-22T05:35:43","slug":"sharan-foundation-v-cit-2025-212-itd-463-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sharan-foundation-v-cit-2025-212-itd-463-amritsartrib\/","title":{"rendered":"Sharan Foundation v. CIT (2025) 212 ITD 463 (Amritsar)(Trib.)"},"content":{"rendered":"<p>The Commissioner (E) rejected the assessee\u2019s application for 80G registration citing non-compliance with notices issued through the portal. The Tribunal held that no notice was served by email or post, nor was proper communication made. The matter was remanded for fresh consideration on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Rejection of application-Non-service of notice-Matter remanded [S. 80G(5), 282]<\/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-56248","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56248","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=56248"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56248\/revisions"}],"predecessor-version":[{"id":56249,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56248\/revisions\/56249"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}