{"id":865,"date":"2018-05-16T07:17:09","date_gmt":"2018-05-16T07:17:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hmda-v-cite-2018-161-dtr-82-191-ttj-122-hyd-trib\/"},"modified":"2018-05-16T07:17:09","modified_gmt":"2018-05-16T07:17:09","slug":"hmda-v-cite-2018-161-dtr-82-191-ttj-122-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hmda-v-cite-2018-161-dtr-82-191-ttj-122-hyd-trib\/","title":{"rendered":"HMDA v. CIT(E) (2018) 161 DTR 82 \/ 191 TTJ 122 (Hyd.)(Trib.)"},"content":{"rendered":"<p>On appeal the Tribunal held the, registration granted  cannot be denied in the subsequent years when there is no change in the objcts of the assessee only  on the prseumtion that  proviso to S.2(15) is applicable . (ITA Nos. 980 . 1008 dt. 31-10-2017) (AY. 2003-04 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA :Procedure for registration \u2013Trust or institution \u2013 Registration granted  cannot be denied in the subsequent years when there is no change in the objcts of the assessee only  on the prseumtion that  proviso to S.2(15) is applicable  [2(15) ]<\/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-865","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/865","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=865"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/865\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}