{"id":11227,"date":"2020-04-11T03:50:24","date_gmt":"2020-04-11T03:50:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/form-3-not-issued\/"},"modified":"2020-04-12T05:34:32","modified_gmt":"2020-04-12T05:34:32","slug":"form-3-not-issued","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/form-3-not-issued\/","title":{"rendered":"Form 3 not issued"},"content":{"rendered":"<p>An assessee filed his declaration under Vivad se Vishwas on 21.03.2020 and also paid due tax before filing declaration. The CIT had to issue form 3 within 15 days as per section 5(1) but even after lapse of 20 days Form 3 has not been issued. What will be the fate of declaration ? Will it be deemed to have been rejected for no fault of the assessee ? Will it be deemed to never have been filed ? Will it be deemed to have been accepted ? Kindly guide. Thanks<\/p>\n","protected":false},"excerpt":{"rendered":"<p>An assessee filed his declaration under Vivad se Vishwas on 21.03.2020 and also paid due tax before filing declaration. The CIT had to issue form 3 within 15 days as per section 5(1) but even after lapse of 20 days Form 3 has not been issued. What will be the fate of declaration ? Will it be deemed to have been rejected for no fault of the assessee ? Will it be deemed to never have been filed ? Will it be deemed to have been accepted ? Kindly guide. Thanks<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/form-3-not-issued\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-11227","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11227"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11227"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11227"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}