{"id":206,"date":"2018-04-29T10:08:22","date_gmt":"2018-04-29T10:08:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/winsome-foundation-v-cit-2018-192-ttj-756-chd-trib\/"},"modified":"2018-05-13T15:28:05","modified_gmt":"2018-05-13T15:28:05","slug":"winsome-foundation-v-cit-2018-192-ttj-756-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/winsome-foundation-v-cit-2018-192-ttj-756-chd-trib\/","title":{"rendered":"Winsome Foundation  v.  CIT (2018) 168 ITD 575\/ 192 TTJ 756\/ 164 DTR 241 (Chd)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Tribunal held that ,the assessee had given donations to various societies, but had neither established user of donations for charitable purposes, nor demonstrated that said donee society was a charitable society registered under section 12A, assessee was not entitled to claim donations as application of its income and, thus, registration granted under section 12A be cancelled by invoking provisions of section 12AA(3) of the Act .( AY. 2008 -09, 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Application of income \u2013 Funds were diverted to non charitable purposes hence  cancellation of registration was held to be  valid [ S.11, 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":[1],"tags":[],"class_list":["post-206","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/206","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=206"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/206\/revisions"}],"predecessor-version":[{"id":811,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/206\/revisions\/811"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}