{"id":1500,"date":"2018-06-29T08:44:32","date_gmt":"2018-06-29T08:44:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/puran-chand-dharmarth-trust-v-ito-2018-170-itd-687-delhi-trib\/"},"modified":"2019-04-21T10:00:44","modified_gmt":"2019-04-21T10:00:44","slug":"puran-chand-dharmarth-trust-v-ito-2018-170-itd-687-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/puran-chand-dharmarth-trust-v-ito-2018-170-itd-687-delhi-trib\/","title":{"rendered":"Puran Chand Dharmarth Trust.  v. ITO (2018) 170 ITD 687\/ 168 DTR 1  \/ 194 TTJ 643\/ 64 ITR 50 (SN)(Delhi)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; Advance of loan to another trust where the common trustees had no substantial interest and\u00a0 advance not being investment there is no violation , hence exemption cannot be denied and registration cannot be refused\u00a0 . ( AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013 Advance of loan to another trust where the common trustees had no substantial interest and  advance not being investment there is no violation  hence exemption cannot be denied and registration cannot be refused .[ S.10(23C)(vi),13(1)(d) ]<\/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-1500","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1500","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=1500"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1500\/revisions"}],"predecessor-version":[{"id":5059,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1500\/revisions\/5059"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}