{"id":25348,"date":"2022-03-12T15:47:51","date_gmt":"2022-03-12T10:17:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acite-v-india-habitat-centre-2021-86-itr-290-delhitrib\/"},"modified":"2022-03-12T15:47:51","modified_gmt":"2022-03-12T10:17:51","slug":"acite-v-india-habitat-centre-2021-86-itr-290-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acite-v-india-habitat-centre-2021-86-itr-290-delhitrib\/","title":{"rendered":"ACIT(E) v. India Habitat Centre (2021) 86 ITR 290 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the nature of activity and objects of the assessee-society were the same as had been considered in earlier years. For the assessment year 2012-13, the Tribunal had held that the income of the assessee-society was entitled to exemption under section 11. The Tribunal order was challenged by the Revenue before the High Court which had dismissed the appeal holding that the assessee-society was entitled to claim relief under sections 11, 12 and 13. Once the activities of the assessee-society were charitable, the principle of mutuality became superfluous. Relied on CIT(E) v<strong>. <\/strong>India Habitat Centre ((2020) 424 ITR 325 (Delhi)(HC) (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-No changes in the nature of activities-Principle of consistency should be followed-Mutuality-Once the activities of the assessee-society were charitable, the principle of mutuality became superfluous. [S. 2(15) 12, 12A, 13]   <\/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-25348","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6AQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25348","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=25348"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25348\/revisions"}],"predecessor-version":[{"id":25349,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25348\/revisions\/25349"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}