{"id":21837,"date":"2021-09-24T12:22:21","date_gmt":"2021-09-24T06:52:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-g-s-l-education-society-2020-204-ttj-17-uo-vishakhatrib\/"},"modified":"2021-09-24T12:22:21","modified_gmt":"2021-09-24T06:52:21","slug":"acit-v-g-s-l-education-society-2020-204-ttj-17-uo-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-g-s-l-education-society-2020-204-ttj-17-uo-vishakhatrib\/","title":{"rendered":"ACIT v. G.S.L. Education Society (2020) 204 TTJ 17 (UO) (Vishakha)(Trib.)"},"content":{"rendered":"<p>The assessee has fulfilled all the conditions laid down in section 271AAB(1)(a), therefore penalty at 10% is leviable. Assessee being an educational society received anonymous donations, is not necessary to mention identity\/address and other particulars in books. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAB : Penalty-Search initiated on or after 1st day of July 2012-undisclosed income-Filed income tax return as per specified date-Penalty leviable only 10 %-Anonymous donations-derived income-purpose for which it is utilized-No need to mention address of donors. [S. 115BBC] <\/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-21837","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Gd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21837","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=21837"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21837\/revisions"}],"predecessor-version":[{"id":21838,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21837\/revisions\/21838"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}