{"id":59439,"date":"2026-04-13T12:25:53","date_gmt":"2026-04-13T06:55:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/savitribai-phule-shikshna-prasarak-mandal-v-dginv2025-347-ctr-561-bomhc\/"},"modified":"2026-04-13T12:25:53","modified_gmt":"2026-04-13T06:55:53","slug":"savitribai-phule-shikshna-prasarak-mandal-v-dginv2025-347-ctr-561-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/savitribai-phule-shikshna-prasarak-mandal-v-dginv2025-347-ctr-561-bomhc\/","title":{"rendered":"Savitribai Phule Shikshna Prasarak Mandal v. DG(Inv)(2025) 347 CTR 561 (Bom)(HC)"},"content":{"rendered":"<p>The Assessing Officer denied the exemption under section 11 on the ground that there was delay in submitting the Form 9A. Application by the assessee for condonation of delay was rejected by the Commissioner. On writ the Court held that delay was due to misprint contained in taxman\u00a0 publication hence the\u00a0 delay was condoned. Directed to grant the exemption. (AY. 2022-23)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Circular-Delay in filing Form No 9A-Misprint contained in taxman  publication-Delay was condoned-Directed to grant the exemption. [S.11(1)(a), 11(7), 119(2)(b), 139,Form 9A,  Art. 226]<\/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-59439","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fsH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59439","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=59439"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59439\/revisions"}],"predecessor-version":[{"id":59440,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59439\/revisions\/59440"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}