{"id":18138,"date":"2021-05-12T09:57:07","date_gmt":"2021-05-12T04:27:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sri-ram-samaj-v-jcit-2020-275-taxman-309-194-dtr-177-mad-hc\/"},"modified":"2021-05-12T09:57:07","modified_gmt":"2021-05-12T04:27:07","slug":"sri-ram-samaj-v-jcit-2020-275-taxman-309-194-dtr-177-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-ram-samaj-v-jcit-2020-275-taxman-309-194-dtr-177-mad-hc\/","title":{"rendered":"Sri Ram Samaj v. JCIT (2020) 275 Taxman 309 \/ 194 DTR 177 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the \u00a0income derived from letting out of Kalyana Mandapam, Community Hall and Gnanavapi owned by the assessee , \u00a0the income from the house property or business income \u00a0since utilization of the surplus income from the running of Kalyana Mandapam, Community Hall and Gnanavapi are for the objects of the trust, it is exempted from tax. \u00a0(AY. 2010-11 , \u00a02011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211;  Engaged in running educational institutions and providing medical relief to poor &#8211;  Running community hall \u2013 Entitle to exemption [ S. 2(15), 11(4A)]<\/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-18138","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Iy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18138","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=18138"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18138\/revisions"}],"predecessor-version":[{"id":18139,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18138\/revisions\/18139"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}