{"id":5750,"date":"2019-06-14T11:21:46","date_gmt":"2019-06-14T11:21:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shri-nath-kidney-foundation-society-v-cite-2019-197-ttj-715-174-dtr-441-asr-trib\/"},"modified":"2019-06-14T11:21:46","modified_gmt":"2019-06-14T11:21:46","slug":"shri-nath-kidney-foundation-society-v-cite-2019-197-ttj-715-174-dtr-441-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-nath-kidney-foundation-society-v-cite-2019-197-ttj-715-174-dtr-441-asr-trib\/","title":{"rendered":"Shri Nath Kidney Foundation Society v CIT(E) (2019) 197 TTJ  715\/174 DTR 441  (Asr.)(Trib.)"},"content":{"rendered":"<p>Where the order denying registration was passed without providing the documents sought to be relied upon by the Commissioner (exemptions) and no opportunity was provided to be heard in relation to those documents, the order ought to be set aside and passed afresh after providing reasonable opportunity to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution-Order denying registration was passed without providing opportunity of being heard-  Order was set aside.<\/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-5750","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5750","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=5750"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5750\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}