{"id":1095,"date":"2018-05-31T12:58:12","date_gmt":"2018-05-31T12:58:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shri-balaji-samaj-vikas-samiti-2018-254-taxman-93-all-hc\/"},"modified":"2018-06-16T09:11:29","modified_gmt":"2018-06-16T09:11:29","slug":"cit-v-shri-balaji-samaj-vikas-samiti-2018-254-taxman-93-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shri-balaji-samaj-vikas-samiti-2018-254-taxman-93-all-hc\/","title":{"rendered":"CIT v. Shri Balaji Samaj Vikas Samiti (2018) 254 Taxman 93\/ 302 CTR 397  (All.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that ;\u00a0since assessee was engaged in an activity that was inseparably linked to and performed in continuation of charitable scheme of Government, merely because some money had been paid to it to defray expenses met to perform task of cooking and supplying meals, restriction created by first proviso to S. 2(15) did not operate and, thus, activity carried out by assessee would fall within ambit of general public utility and entitle to registration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Society  engaged in preparing and supplying mid-day-meals to students at primary schools in various villages, against a contract awarded by State Government  is a charitable purpose and entitle  to registration .[ S.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-1095","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1095","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=1095"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1095\/revisions"}],"predecessor-version":[{"id":1346,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1095\/revisions\/1346"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}