{"id":10150,"date":"2020-02-28T11:24:44","date_gmt":"2020-02-28T11:24:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shri-dhar-sabha-vaishno-devi-v-cite-tm-amristar-tribwww-itatonline-org\/"},"modified":"2020-02-28T11:24:44","modified_gmt":"2020-02-28T11:24:44","slug":"shri-dhar-sabha-vaishno-devi-v-cite-tm-amristar-tribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-dhar-sabha-vaishno-devi-v-cite-tm-amristar-tribwww-itatonline-org\/","title":{"rendered":"Shri. Dhar Sabha Vaishno Devi v. CIT(E) (TM ) Amristar) (Trib),www.itatonline.org"},"content":{"rendered":"<p><strong>On reference to third member ,the third member held that ,\u00a0 the only requirement for granting registration is that the objects of the society should be charitable in nature and activities are genuine (i) A trust may be of a public charitable nature even if the control of the trust property is not vested in the public but is retained by the settlors, (ii) Registration u\/s 12A cannot be declined on the ground that the Trust Deed does not contain &#8220;dissolution clause&#8221;. This is totally irrelevant &amp; beyond the scope of enquiry contemplated u\/s 12A. of the Act, (iii) Registration cannot be refused for non furnishing of registration with the Registrar of Societies. Registration with the Registrar of Societies is not a precondition for granting registration u\/s 12A.<\/strong> (ITA No.53\/ASR\/2017, dt. 08.01.2020)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-  Object clause-Registration cannot be refused on the ground that  the Trust Deed does not contain &#8220;dissolution clause&#8221; and  not registering with the Registrar of Societies  . [ S.2(15) ,11, 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-10150","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2DI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10150","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=10150"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10150\/revisions"}],"predecessor-version":[{"id":10151,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10150\/revisions\/10151"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}