{"id":15797,"date":"2021-03-18T14:17:10","date_gmt":"2021-03-18T08:47:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sengunthar-matriculation-higher-secondary-school-2020-121-taxmann-com-338-2021-277-taxman-252-mad-hc\/"},"modified":"2021-11-04T13:31:26","modified_gmt":"2021-11-04T08:01:26","slug":"cit-v-sengunthar-matriculation-higher-secondary-school-2020-121-taxmann-com-338-2021-277-taxman-252-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sengunthar-matriculation-higher-secondary-school-2020-121-taxmann-com-338-2021-277-taxman-252-mad-hc\/","title":{"rendered":"CIT v. Sengunthar Matriculation Higher Secondary School ( 2020 ) 121 taxmann.com 338 ( 2021) 277 Taxman 252 ( Mad) (HC) Editorial : SLP of revenue is dismissed , CIT v. Sengunthar Matriculation Higher Secondary School ( 2021) 281 Taxman 367 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , exemption cannot be denied for lack of independent memorandum , article , bye laws\u00a0 etc \u00a0so long as assessee adheres to parameters required to be satisfied \u00a0as per the section . ( AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution- School- Exemption cannot be denied for lack of independent memorandum , article , bye laws  etc .[ 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":[21],"tags":[],"class_list":["post-15797","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15797","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=15797"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15797\/revisions"}],"predecessor-version":[{"id":22459,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15797\/revisions\/22459"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}