{"id":1377,"date":"2018-06-17T12:24:03","date_gmt":"2018-06-17T12:24:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shabad-foundation-v-cit-2018-64-itr-72-delhi-trib\/"},"modified":"2019-04-07T13:40:06","modified_gmt":"2019-04-07T13:40:06","slug":"shabad-foundation-v-cit-2018-64-itr-72-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shabad-foundation-v-cit-2018-64-itr-72-delhi-trib\/","title":{"rendered":"Shabad Foundation v. CIT ( 2018) 64 ITR 72\/167 DTR 381 \/192 TTJ  633( Delhi)  ( Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the assessee had established that it was doing the genuine charitable activities to achieve the object of the Trust making every possible efforts by giving own rent free accommodation to the Trust , hence the refusal of registration was held to be not valid\u00a0 . Accordingly the Commissioner was directed to grant the registration u\/s 12AA of the Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Genuineness of Trust is established \u2013 Registration cannot be refused [ S. 2(15),12A ]<\/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-1377","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-md","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1377","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=1377"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1377\/revisions"}],"predecessor-version":[{"id":4743,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1377\/revisions\/4743"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}