{"id":926,"date":"2018-05-20T11:18:00","date_gmt":"2018-05-20T11:18:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2018-403-itr-74-ker-hc-2\/"},"modified":"2018-12-26T02:12:20","modified_gmt":"2018-12-26T02:12:20","slug":"academy-of-medical-sciences-v-cit-2018-403-itr-74-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/academy-of-medical-sciences-v-cit-2018-403-itr-74-ker-hc-2\/","title":{"rendered":"Academy Of Medical Sciences  v. CIT  (2018) 403 ITR 74\/ 254 Taxman 419 \/ 170 DTR 388\/ 305 CTR 659  (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that the assessee had applied for registration under S. 12AA only in the year 2011-12. The applications for condonation of delay, for certification for the previous years, were rejected. Exemption could not be allowed in a year in which such registration was not available by the court in appeal jurisdiction . ( AY. 2007-08, 2008-09, 2009-10 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.260A:Appeal -High Court- Procedure for registration \u2013Trust or institution-In appeal High Court cannot direct the Commissioner to grant the  registration for earlier years  .[ 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-926","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/926","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=926"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/926\/revisions"}],"predecessor-version":[{"id":3377,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/926\/revisions\/3377"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}