{"id":17483,"date":"2021-05-01T14:59:51","date_gmt":"2021-05-01T09:29:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/brijbasi-education-and-welfare-society-v-pcit-2021-431-itr-126-delhi-hc\/"},"modified":"2022-01-16T16:24:57","modified_gmt":"2022-01-16T10:54:57","slug":"brijbasi-education-and-welfare-society-v-pcit-2021-431-itr-126-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/brijbasi-education-and-welfare-society-v-pcit-2021-431-itr-126-delhi-hc\/","title":{"rendered":"Brijbasi Education and Welfare Society v. PCIT (2021) 431 ITR 126\/ 200 DTR 341\/ 278 Taxman 246 \/ 321 CTR 478(Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that there was specific information based on the report of CBI that donations were not genuine , reassessment was held to be valid .\u00a0 On merit the genuineness of the donors was not established.\u00a0 Addition is held to be justified .(AY. 2006-07, 2007-08).<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment  &#8211; Bogus donation \u2013 Report of CBI \u2013 Reassessment is held to be valid \u2013 Failure to prove  donations  were genuine \u2014 Addition is held to be valid [ S.68, 148 ] <\/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-17483","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4xZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17483","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=17483"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17483\/revisions"}],"predecessor-version":[{"id":24107,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17483\/revisions\/24107"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}