{"id":22767,"date":"2021-11-24T11:38:31","date_gmt":"2021-11-24T06:08:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gurudwara-kalgidhar-singh-sabha-v-ito-2021-188-itd-494-86-itr-46-sn-delhitrib\/"},"modified":"2021-11-24T11:38:31","modified_gmt":"2021-11-24T06:08:31","slug":"gurudwara-kalgidhar-singh-sabha-v-ito-2021-188-itd-494-86-itr-46-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gurudwara-kalgidhar-singh-sabha-v-ito-2021-188-itd-494-86-itr-46-sn-delhitrib\/","title":{"rendered":"Gurudwara Kalgidhar Singh Sabha v. ITO (2021) 188 ITD 494 \/ 86 ITR 46 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that denial of exemption is held to be justified as the assessee has not obtained approval from the prescribed authority. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Approval from the prescribed authority was not obtained-Denial of exemption is held to be justified. [S. 10(23C)(v)]  <\/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-22767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Vd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22767","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=22767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22767\/revisions"}],"predecessor-version":[{"id":22768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22767\/revisions\/22768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}