{"id":24932,"date":"2022-02-21T12:10:04","date_gmt":"2022-02-21T06:40:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-servants-of-people-society-2021-208-dtr-409-2022-324-ctr-167-133-taxmann-com-244-delhihc\/"},"modified":"2022-12-05T06:15:21","modified_gmt":"2022-12-05T00:45:21","slug":"pcit-v-servants-of-people-society-2021-208-dtr-409-2022-324-ctr-167-133-taxmann-com-244-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-servants-of-people-society-2021-208-dtr-409-2022-324-ctr-167-133-taxmann-com-244-delhihc\/","title":{"rendered":"PCIT v. Servants of People Society (2021) 208 DTR 409 (2022) 324 CTR 167 \/284 Taxman 461 \/133 taxmann.com 244 \/ 447 ITR 99 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that object of the society is charitable in nature and the profit earned from running a printing press and publishing a news paper was ploughed back to charitable activities. The assessee is entitle to exemption.\u00a0 Proviso to section 2(15) is not applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Running a printing press and publishing a news paper-Profit generated was ploughed back to charitable activities-Entitle to  exemption. [S. 2(15), 10(23C)(vi), 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-24932","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6u8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24932","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=24932"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24932\/revisions"}],"predecessor-version":[{"id":30880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24932\/revisions\/30880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}