{"id":854,"date":"2018-05-15T06:58:50","date_gmt":"2018-05-15T06:58:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-dayanand-dinanath-group-of-institutions-educational-society-2018-62-itr-97-delhitrib\/"},"modified":"2018-05-15T06:58:50","modified_gmt":"2018-05-15T06:58:50","slug":"dy-cit-v-dayanand-dinanath-group-of-institutions-educational-society-2018-62-itr-97-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-dayanand-dinanath-group-of-institutions-educational-society-2018-62-itr-97-delhitrib\/","title":{"rendered":"Dy.CIT v. Dayanand Dinanath Group of Institutions Educational Society (2018) 62 ITR  97 (Delhi)(Trib.)"},"content":{"rendered":"<p>On appeal by the revenue the Tribunal held that , CIT(A) did not consider the findings of the AO  while deciding the issue on merits  It  was found that the  the assessee was not granted registration u\/s.12A . The assessee should have moved a separate appeal to the appropriate authority against the rejection order u\/s.12AA(1)(b)(ii). Accordingly the Tribunal held that  CIT (A) should  consider contention raised by department and decide issue afresh and then pass a speaking order.( AY.2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013Order of CIT(A) accepting the Trust as charitable Trust and allowing the exemption was set aside . [S.12AA ]<\/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-854","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/854","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=854"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/854\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}