{"id":20298,"date":"2021-07-21T10:44:25","date_gmt":"2021-07-21T05:14:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cite-v-praxis-institute-for-participatory-practices-2020-113-taxmann-com-148-delhihc-editorial-slp-is-granted-to-the-revenue-cit-e-v-praxis-institute-for-participatory-practices-2020\/"},"modified":"2021-07-21T10:44:25","modified_gmt":"2021-07-21T05:14:25","slug":"cite-v-praxis-institute-for-participatory-practices-2020-113-taxmann-com-148-delhihc-editorial-slp-is-granted-to-the-revenue-cit-e-v-praxis-institute-for-participatory-practices-2020","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-v-praxis-institute-for-participatory-practices-2020-113-taxmann-com-148-delhihc-editorial-slp-is-granted-to-the-revenue-cit-e-v-praxis-institute-for-participatory-practices-2020\/","title":{"rendered":"CIT(E) v. Praxis Institute For Participatory Practices (2020) 113 taxmann.com 148 (Delhi)(HC) Editorial : SLP is granted to the revenue, CIT (E) v. Praxis Institute For Participatory Practices (2020) 269 Taxman 38 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that activities of assessee\u00a0 providing services of relief to poor, education and medical relief would fall within scope of general public utility. \u00a0\u00a0\u00a0Further, Revenue was not able to show that any part of profit or gains had been transferred to any member of assessee-society. \u00a0Entitle to exemption. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Providing services of relief to poor, education and medical relief would fall within scope of general public utility-Entitle to exemption. [S. 2(15), 12A, 80G]<\/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-20298","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ho","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20298","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=20298"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20298\/revisions"}],"predecessor-version":[{"id":20299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20298\/revisions\/20299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}