{"id":60834,"date":"2026-06-18T12:11:21","date_gmt":"2026-06-18T06:41:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gaushala-sewa-samiti-v-cite-2025-213-itd-650-jaipurtrib\/"},"modified":"2026-06-18T12:11:21","modified_gmt":"2026-06-18T06:41:21","slug":"gaushala-sewa-samiti-v-cite-2025-213-itd-650-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gaushala-sewa-samiti-v-cite-2025-213-itd-650-jaipurtrib\/","title":{"rendered":"Gaushala Sewa Samiti v. CIT(E) (2025) 213 ITD 650 (Jaipur)(Trib)"},"content":{"rendered":"<p>Assessee filed an application in Form No. 10AB seeking registration under section 12A(1)(ac)(iii).\u00a0 CIT(E)\u00a0 cancelled the registration without providing a reasonable opportunity for a hearing. Tribunal remanded the matter to the CIT(E) to pass an order giving a reasonable opportunity of hearing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)] <\/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_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60834","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fPc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60834","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=60834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60834\/revisions"}],"predecessor-version":[{"id":60835,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60834\/revisions\/60835"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}