{"id":8149,"date":"2019-11-12T07:51:59","date_gmt":"2019-11-12T07:51:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/st-michaels-educational-association-v-cit-2019-417-itr-469-patna-hc\/"},"modified":"2020-03-11T10:02:24","modified_gmt":"2020-03-11T10:02:24","slug":"st-michaels-educational-association-v-cit-2019-417-itr-469-patna-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/st-michaels-educational-association-v-cit-2019-417-itr-469-patna-hc\/","title":{"rendered":"ST. Michaels Educational Association. v. CIT  (2019) 417 ITR 469\/ 311 CTR 480\/ 183 DTR 154\/ ( 2020) 269 Taxman 82 (Patna) (HC)"},"content":{"rendered":"<p>The assessee is \u00a0an educational institution which was granted registration under section\u00a012AA\u00a0in April, 1985. A notice to cancel the registration was issued in August, 2011 and the registration was cancelled by the Commissioner and this was confirmed by the Tribunal. On appeal to the High Court \u00a0held \u00a0that the ground for cancellation of registration was that in some of the subsequent governing body meetings some resolutions were passed in benefit of the Christian community. The order of cancellation had been passed by the Commissioner without recording any satisfaction, either on the issue of the activities of the school being not genuine or that they were not being carried out in accordance with the objects for which the institution had been set up. The order of cancellation of registration was not valid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Mere resolution of governing body to benefit followers of a particular religion \u2014 Cancellation of registration is   not justified . [ S. 12AA(3) , 13(1) (b) ]<\/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-8149","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-27r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8149","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=8149"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8149\/revisions"}],"predecessor-version":[{"id":10431,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8149\/revisions\/10431"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}