{"id":60806,"date":"2026-06-18T12:01:56","date_gmt":"2026-06-18T06:31:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lakharaji-dadima-child-care-foundation-v-cit-2025-213-itd-476-delhi-trib\/"},"modified":"2026-06-18T12:01:56","modified_gmt":"2026-06-18T06:31:56","slug":"lakharaji-dadima-child-care-foundation-v-cit-2025-213-itd-476-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lakharaji-dadima-child-care-foundation-v-cit-2025-213-itd-476-delhi-trib\/","title":{"rendered":"Lakharaji Dadima Child Care Foundation. v. CIT (2025) 213 ITD 476 (Delhi) (Trib.)"},"content":{"rendered":"<p>The assessee-trust was running a playschool. CIT (E)\u00a0 rejected assessee&#8217;s application for grant of registration on the ground that the play school run by assessee was not registered or affiliated with any State or Central Government authority. On appeal, the Tribunal held that CIT (E)\u00a0 did not have any jurisdiction to reject the application for grant of registration on the premise that the play school was not registered\/affiliated by any State or Central Government authority.\u00a0 Tribunal remanded the matter to CIT (E) for adjudication of the issue of granting registration under section 12A\u00a0 of the Act. \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A: Registration \u2013Trust or institution-CIT(E)  does not have any jurisdiction to reject the application for grant of registration on the premise that a play school run by the assessee-trust is not registered\/affiliated by any State or Central Government authority. [S.80G] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60806","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fOK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60806","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=60806"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60806\/revisions"}],"predecessor-version":[{"id":60807,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60806\/revisions\/60807"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}