{"id":18771,"date":"2021-05-30T17:55:54","date_gmt":"2021-05-30T12:25:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-krishi-upaj-mandi-samiti-raheli-2020-192-dtr-97-2021-318-ctr-221-mp-hc\/"},"modified":"2021-05-30T17:55:54","modified_gmt":"2021-05-30T12:25:54","slug":"cit-v-krishi-upaj-mandi-samiti-raheli-2020-192-dtr-97-2021-318-ctr-221-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-krishi-upaj-mandi-samiti-raheli-2020-192-dtr-97-2021-318-ctr-221-mp-hc\/","title":{"rendered":"CIT v. Krishi Upaj Mandi Samiti Raheli (2020) 192 DTR 97\/(2021) 318 CTR 221 (MP) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that when the object of the Krishi Upaj Mandi is benevolent, it cannot be said that it is not entitled to registration under section 12A and 12AA of the Income tax Act. \u00a0Relied on CIT <strong>\u00a0v . Krishi Upaj Mandi Samiti\u00a0<\/strong><strong>r\u00a0<\/strong><strong>2008(3) MPLJ 315<\/strong><strong>,\u00a0<\/strong><strong>SLP(C) No.14592\/2008 dismissed \u00a0<\/strong>10.11.2008<strong> \u00a0<\/strong><strong>CIT \u00a0v . Gujarat Maritime Board (2007) 295 ITR 561<\/strong>(SC)<strong> \u00a0<\/strong>(AY. \u00a02003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Entitle to registration [ S.12A]<\/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-18771","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4SL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18771","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=18771"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18771\/revisions"}],"predecessor-version":[{"id":18772,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18771\/revisions\/18772"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}