{"id":56250,"date":"2025-08-22T11:06:02","date_gmt":"2025-08-22T05:36:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nanchahal-family-memorial-trust-v-cit-e-2025-212-itd-372-delhitrib\/"},"modified":"2025-08-22T11:06:02","modified_gmt":"2025-08-22T05:36:02","slug":"nanchahal-family-memorial-trust-v-cit-e-2025-212-itd-372-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nanchahal-family-memorial-trust-v-cit-e-2025-212-itd-372-delhitrib\/","title":{"rendered":"Nanchahal Family Memorial Trust v. CIT (E) (2025) 212 ITD 372 (Delhi)(Trib.)"},"content":{"rendered":"<p>The assessee-trust\u2019s application for registration u\/s 80G was rejected by Commissioner (E). Since the Tribunal had already remanded the assessee\u2019s application for registration u\/s 12A to the Commissioner (E) for reconsideration, it held that the approval u\/s 80G, being dependent on 12A registration, must also be reconsidered. <strong>Held<\/strong>, issue of 80G approval remanded along with 12A registration. (AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Issue linked with registration u\/s 12A-Matter remanded.[S.12A] <\/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-56250","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56250","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=56250"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56250\/revisions"}],"predecessor-version":[{"id":56251,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56250\/revisions\/56251"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}