{"id":5715,"date":"2019-06-11T04:47:27","date_gmt":"2019-06-11T04:47:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/srishti-resident-welfare-association-v-acit-2019-69-itr-9-sn-delhitrib\/"},"modified":"2019-06-11T04:47:27","modified_gmt":"2019-06-11T04:47:27","slug":"srishti-resident-welfare-association-v-acit-2019-69-itr-9-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srishti-resident-welfare-association-v-acit-2019-69-itr-9-sn-delhitrib\/","title":{"rendered":"Srishti Resident Welfare Association v. ACIT (2019) 69 ITR 9  (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee was a Resident Welfare Association enjoying registration u\/s. 12AA of the Act. The assessee being a trust registered under Section 12AA of the Act has claimed the entire income receipt as exempt u\/s. 11 of the Act. The AO and CIT(A) has held that assessee has wrongly claimed registration u\/s. 12AA of the Act and taxed the entire income receipt of the appellant. The Tribunal held that the CIT(E) is authorized to decide the allowability of registration u\/s. 12AA of the Act and the CIT(A) has no authority to question the authority of CIT(E.) for granting registration u\/s. 12AA of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Registration-Trust or institution-CIT(A) cannot question registration  granted by CIT(E). [S. 251]<\/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":[1],"tags":[],"class_list":["post-5715","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ub","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5715","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=5715"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5715\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}