{"id":18232,"date":"2021-05-15T17:33:10","date_gmt":"2021-05-15T12:03:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18232"},"modified":"2021-05-21T12:48:31","modified_gmt":"2021-05-21T07:18:31","slug":"proviso-to-s-12a2-is-declaratory-and-will-have-and-has-retrospective-effect-s-11","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/proviso-to-s-12a2-is-declaratory-and-will-have-and-has-retrospective-effect-s-11\/","title":{"rendered":"Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11]"},"content":{"rendered":"<p>Sir,<\/p>\n<p>my query is was the following judgement of Rajasthan High Court challenged by CIT in Supreme Court ?<\/p>\n<p>thanking you<\/p>\n<p>Siddharth<\/p>\n<h3>CIT v. Shree Shyam Mandir Committee. (2018) 400 ITR 466 (Raj) (HC)<\/h3>\n<p>S. 12A : Registration \u2013Trust or institution- Appeal before CIT(A) is continuation of original assessment proceedings \u2014.Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11]<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[34,174],"class_list":["post-18232","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-proviso"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18232"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18232"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18232"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18232"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}