{"id":1945,"date":"2018-08-07T10:00:12","date_gmt":"2018-08-07T10:00:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rama-devi-memorial-society-city-public-school-v-jcit-2018-65-itr-50-delhi-trib\/"},"modified":"2018-08-07T10:00:12","modified_gmt":"2018-08-07T10:00:12","slug":"rama-devi-memorial-society-city-public-school-v-jcit-2018-65-itr-50-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rama-devi-memorial-society-city-public-school-v-jcit-2018-65-itr-50-delhi-trib\/","title":{"rendered":"Rama Devi Memorial Society, City Public School   v. JCIT (2018) 65 ITR 50 (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that \u00a0the educational activity had been specifically treated as charitable purpose under S.\u00a02(15) of the Act. \u00a0The charging of fee would not take the assessee out of the ambit of charitable activity. The fees charged from the students had been applied for the purpose of carrying out charitable activity. The income by way of fee can be held to be derived from property held under trust. The receipts were not liable to be taxed under the head \u201cIncome from other sources\u201d. \u00a0The assessee is entitle to exemption.( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013Educational activities- Denial exemption is not justified only on account of charging fees from students \u2013 Receipts cannot be assessed as income from other sources \u2013 The assessee is entitle to exemption.[ S.2(15), 12 , 56]<\/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":[1],"tags":[],"class_list":["post-1945","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-vn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1945","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=1945"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1945\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}