{"id":6634,"date":"2019-08-21T08:37:31","date_gmt":"2019-08-21T08:37:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/areez-khambatta-benevolent-trust-v-dcit-2019-415-itr-70-guj-hc\/"},"modified":"2024-08-31T17:36:14","modified_gmt":"2024-08-31T12:06:14","slug":"areez-khambatta-benevolent-trust-v-dcit-2019-415-itr-70-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/areez-khambatta-benevolent-trust-v-dcit-2019-415-itr-70-guj-hc\/","title":{"rendered":"Areez Khambatta Benevolent Trust v. DCIT (2019)  415 ITR 70 \/ (2020) 191 DTR 326(Guj.)(HC)\/Editorial : SLP of Revenue is dismissed , DCIT v. Areez Khambatta Benevolent Trust [2024] 161 taxmann.com 528 \/ 462 ITR 3 (SC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the hospital was not a trust or institution registered under S.12AA. The hospital did not fall within the ambit of any of the sub-clauses of S. 10(23C) specified in S.\u00a011(3)(d). There was a general allegation of breach of S.\u00a011\u00a0to\u00a013, without stating why such violation was alleged. Violation of S.\u00a011(2)\u00a0had been alleged only as a consequence of violation of the provisions of S.\u00a011(3)(d)\u00a0of the Act. Accordingly on the reasons recorded, the Assessing Officer could not have formed the belief that income chargeable to tax had escaped assessment. The notice of reassessment was not valid. (AY. 2016 -17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years- General allegation-No violation of  provisions of S. 11(3)(d)-Reassessment is bad in law. [S.10(23C), 11, 12AA, 13, 148 ]<\/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_post_was_ever_published":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":""},"categories":[1],"tags":[],"class_list":["post-6634","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1J0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6634","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=6634"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6634\/revisions"}],"predecessor-version":[{"id":45716,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6634\/revisions\/45716"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}