{"id":1447,"date":"2018-06-24T08:20:27","date_gmt":"2018-06-24T08:20:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/navodya-education-trust-v-uoi-2018-165-dtr-16-karn-hc\/"},"modified":"2019-10-08T06:06:49","modified_gmt":"2019-10-08T06:06:49","slug":"navodya-education-trust-v-uoi-2018-165-dtr-16-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/navodya-education-trust-v-uoi-2018-165-dtr-16-karn-hc\/","title":{"rendered":"Navodya Education Trust v UOI ( 2018)405 ITR 30 \/ 253 Taxman 412\/ 302 CTR 381 \/ 165 DTR 16 ( Karn) (HC) Editorial: Decision of single judge is reversed Navodya Education Trust v. UOI ( 2019) 417 ITR 157 ( Karn) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; withdrawal of approval is held to be justified , as the Trust has\u00a0 collected \u00a0\u00a0capitalisation fee, carried out illegal activities and\u00a0 Rs 52 crores was collected as anonymous donations . Court also observed that the Trust has acted against public policy \u00a0by collecting capitalisation fee which is contrary to the direction of Supreme Court . Court also held that \u00a0Trust is a sham or bogus trusts cannot be held to be entitle to exemption .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Withdrawal of approval- Collection of capitalisation fee- Illegal activities -Rs 52 crores was collected as anonymous donations \u2013 Sham or bogus trusts cannot be held to be entitle to exemption . [ S.10(23C) (vi) ]<\/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-1447","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-nl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1447","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=1447"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1447\/revisions"}],"predecessor-version":[{"id":7696,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1447\/revisions\/7696"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}