{"id":12844,"date":"2020-10-09T14:43:34","date_gmt":"2020-10-09T14:43:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/badri-narain-kanta-devi-katta-charitable-trust-v-cit-2020-181-itd-178-jaipur-trib\/"},"modified":"2020-10-09T14:43:34","modified_gmt":"2020-10-09T14:43:34","slug":"badri-narain-kanta-devi-katta-charitable-trust-v-cit-2020-181-itd-178-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/badri-narain-kanta-devi-katta-charitable-trust-v-cit-2020-181-itd-178-jaipur-trib\/","title":{"rendered":"Badri Narain Kanta Devi Katta Charitable Trust. v. CIT (2020) 181 ITD 178 (Jaipur) (Trib.)"},"content":{"rendered":"<p>The assessee a charitable trust applied for grant of registration under S. 12AA as well as for grant of approval under S. 80G(5) of the Act .CIT ( E) granted registration under S. \u00a012AA(1)(b),however denied the approval\u00a0 u\/s 80G(5)(vi) on the ground that no significant activity had been started by the assessee trust as per the objects. On appeal the Tribunal held that\u00a0 once objects of assessee-trust is found to be charitable and S.\u00a0 12AA registration is granted, immediate non-start of activity by assessee trust cannot be a reason for denial of approval under S. 80G(5) of the Act . Matter remanded\u00a0 to the file of CIT (E )\u00a0 for verification the activities of the\u00a0 Trust and allow the registration .\u00a0 ( AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation \u2013 Approval \u2013 Registration  Immediate non -start of activity  cannot be reason for denial of approval u\/s 80G(5 ) of the Act -Matter remanded .   [ S. 2(15) , 12AA, 80G(5)  <\/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":[21],"tags":[],"class_list":["post-12844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3la","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12844","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=12844"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12844\/revisions"}],"predecessor-version":[{"id":12845,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12844\/revisions\/12845"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}