{"id":63482,"date":"2026-08-01T15:47:48","date_gmt":"2026-08-01T10:17:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arya-samaj-mandir-v-cit-2025-126-itr-37-178-taxmann-com-147-jaipurtrib\/"},"modified":"2026-08-01T15:47:48","modified_gmt":"2026-08-01T10:17:48","slug":"arya-samaj-mandir-v-cit-2025-126-itr-37-178-taxmann-com-147-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arya-samaj-mandir-v-cit-2025-126-itr-37-178-taxmann-com-147-jaipurtrib\/","title":{"rendered":"Arya Samaj Mandir v. CIT (2025) 126 ITR 37 \/ 178 taxmann.com 147 (Jaipur)(Trib.)"},"content":{"rendered":"<p>The Commissioner (E) rejected registration under section 12AA on the ground that the assessee had not established the genuineness of its activities and had not obtained registration under the Rajasthan Public Trust Act. The Tribunal held that the defects pointed out were curable and the assessee was willing to furnish the requisite registration and other documents. Taking a liberal view, the matter was restored to the Commissioner (E) to provide a reasonable opportunity to cure the defects and simultaneously consider the application under section 80G. (AY. 2019-20).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA: Procedure for registration-Trust or institution-Defects curable-Matter remanded for fresh consideration. [S. 80G, Rajasthan Public Trust Act, 1959, S. 17]<\/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-63482","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gvU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63482","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=63482"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63482\/revisions"}],"predecessor-version":[{"id":63483,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63482\/revisions\/63483"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}