{"id":5811,"date":"2019-06-19T12:37:01","date_gmt":"2019-06-19T12:37:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anand-isher-amar-charitable-cancer-multi-speciality-hospital-society-v-cit-2019-176-itd-424-asr-trib\/"},"modified":"2019-09-08T07:34:31","modified_gmt":"2019-09-08T07:34:31","slug":"anand-isher-amar-charitable-cancer-multi-speciality-hospital-society-v-cit-2019-176-itd-424-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anand-isher-amar-charitable-cancer-multi-speciality-hospital-society-v-cit-2019-176-itd-424-asr-trib\/","title":{"rendered":"Anand Isher Amar Charitable Cancer &#038; Multi-Speciality Hospital Society.  v. CIT (2019) 176 ITD 424\/ 180 DTR 170 (Asr.)(Trib.)"},"content":{"rendered":"<p>Assessee-hospital society was in its nascent stage and was yet to work towards its object, Commissioner (E) was not correct to have rejected its application for registration merely for reason that activities envisaged in aims and objects of assessee-society had not been carried out. Matter remanded to CIT(E) to examination of objects of the society or institution; and\u00a0 satisfaction about the genuineness of the activities of the society or institution on the basis of inquiries as he may deem fit. ( AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration\u2013Trust or institution-Medical relief- Rejection of application for registration merely on the  ground  that activities envisaged in aims and objects of assessee-society had not been carried out is held to be not valid -Matter remanded. [S.2(15), 12AA]<\/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-5811","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5811","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=5811"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5811\/revisions"}],"predecessor-version":[{"id":7121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5811\/revisions\/7121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}