{"id":61061,"date":"2026-06-25T10:26:36","date_gmt":"2026-06-25T04:56:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bethany-tamil-congregation-trust-v-cit-2025-214-itd-312-pune-trib-kutchi-dasa-oswal-v-cit-2025-214-itd-272-pune-trib\/"},"modified":"2026-06-25T10:26:36","modified_gmt":"2026-06-25T04:56:36","slug":"bethany-tamil-congregation-trust-v-cit-2025-214-itd-312-pune-trib-kutchi-dasa-oswal-v-cit-2025-214-itd-272-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bethany-tamil-congregation-trust-v-cit-2025-214-itd-312-pune-trib-kutchi-dasa-oswal-v-cit-2025-214-itd-272-pune-trib\/","title":{"rendered":"Bethany Tamil Congregation Trust. v. CIT (2025) 214 ITD 312 (Pune) (Trib.) Kutchi Dasa Oswal. v. CIT (2025) 214 ITD 272 (Pune) (Trib.)"},"content":{"rendered":"<p>CIT(E) rejected the second application on the ground that since provisional registration was already cancelled, assessee was not entitled to registration. Tribunal held that, as per Circular No. 7\/2024, dated 25-4-2024, another opportunity was provided to all assessees to reapply for registration to file a fresh application for registration under section 12AB whose application was rejected earlier. Accordingly, the matter was remanded and directed to grant the approval.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Second application-Rejection of application by CIT E) was set aside with a direction to decide the application for registration afresh.[S. 12A(1(ac)] <\/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-61061","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fSR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61061","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=61061"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61061\/revisions"}],"predecessor-version":[{"id":61062,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61061\/revisions\/61062"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}