{"id":1480,"date":"2018-06-25T16:05:41","date_gmt":"2018-06-25T16:05:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/b-s-a-college-v-cit-e-2018-170-itd-485-agra-trib\/"},"modified":"2018-06-25T16:05:41","modified_gmt":"2018-06-25T16:05:41","slug":"b-s-a-college-v-cit-e-2018-170-itd-485-agra-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-s-a-college-v-cit-e-2018-170-itd-485-agra-trib\/","title":{"rendered":"B.S.A. College.  v. CIT (E)  (2018)  170 ITD 485 (Agra)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; filing or non-filing of return of income or payment of tax has nothing to do with genuineness of activities of an institution. Benefit of S.11 is subject to application of income and income can also be taxed u\/s 13 if there is violation- CIT ( E ) is directed to grant registration to the assessee\u00a0 forth with .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Filing or non-filing of return of income or payment of tax has nothing to do with genuineness of activities of an institution- Benefit of S.11 is subject to application of income and income can also be taxed u\/s 13 if there is violation- CIT ( E ) is directed to grant registration to the assessee  forth with [ S. 2(15) 11, 13(1)(b)]<\/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-1480","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-nS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1480","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=1480"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1480\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}