{"id":15871,"date":"2021-03-24T12:10:26","date_gmt":"2021-03-24T06:40:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surat-urban-development-authority-suda-v-dcit-2020-182-itd-20-ahd-trib\/"},"modified":"2021-03-24T12:10:26","modified_gmt":"2021-03-24T06:40:26","slug":"surat-urban-development-authority-suda-v-dcit-2020-182-itd-20-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surat-urban-development-authority-suda-v-dcit-2020-182-itd-20-ahd-trib\/","title":{"rendered":"Surat Urban Development Authority (Suda) v. DCIT (2020) 182 ITD 20 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee, a Regulatory Body, was created under Gujarat Town Planning And Urban Development Act, 1976 for proper Development of\u00a0 specified area in State in a phased and planned manner, preparation and implementation of\u00a0 development measures, surveying for development of\u00a0 areas and land acquisition, managing urban development schemes, working for water systems, sewage and other facilities and services is held to be charitable purpose hence eligible\u00a0 for exemption. (AY. 2012-13 to 2014-15)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Regulatory body-Development Authority-Implementation of development  measures-Charitable in nature-Entitle to exemption. [S. 2(15), 12, 12AA, Gujarat Town Planning and Urban Development Act, 1976] <\/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-15871","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-47Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15871","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=15871"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15871\/revisions"}],"predecessor-version":[{"id":15872,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15871\/revisions\/15872"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}