{"id":60934,"date":"2026-06-18T12:58:10","date_gmt":"2026-06-18T07:28:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sai-seva-sansthan-v-cit-2025-213-itd-12-lucknow-trib\/"},"modified":"2026-06-18T12:58:10","modified_gmt":"2026-06-18T07:28:10","slug":"sai-seva-sansthan-v-cit-2025-213-itd-12-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sai-seva-sansthan-v-cit-2025-213-itd-12-lucknow-trib\/","title":{"rendered":"Sai Seva Sansthan. v. CIT (2025) 213 ITD 12 (Lucknow) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>CIT(E) rejected applications for registration under section 12A and 80G on the ground of non-compliance with notices by the assessee. On appeal, the Tribunal held that since assessee was not given a proper and sufficient opportunity to explain its case, the matter was to be remanded to provide one more opportunity to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Non-compliance on notices-Failure to give sufficient opportunity-Matter remanded to CIT (E). [S.11, 12A, 80G(5)]  <\/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-60934","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fQO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60934","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=60934"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60934\/revisions"}],"predecessor-version":[{"id":60935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60934\/revisions\/60935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}