{"id":25688,"date":"2022-03-22T17:04:04","date_gmt":"2022-03-22T11:34:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sardar-partapsingh-education-society-v-cite-2021-89-itr-19-sn-mum-trib\/"},"modified":"2022-03-22T17:04:04","modified_gmt":"2022-03-22T11:34:04","slug":"sardar-partapsingh-education-society-v-cite-2021-89-itr-19-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sardar-partapsingh-education-society-v-cite-2021-89-itr-19-sn-mum-trib\/","title":{"rendered":"Sardar Partapsingh Education Society v. CIT(E) (2021) 89 ITR 19 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that main object of the institution is educational.\u00a0 Surplus re deployed regularly for educational purposes. Lese rent paid to trustees neither excessive nor un reasonable. Denial of exemption was not justified. \u00a0(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Surplus re deployed regularly for educational purposes-Lese rent paid to trustees neither excessive nor un reasonable-Denial of exemption. Was not justified [S. 10(23C)(vi), 13(1)(c)] <\/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-25688","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Gk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25688","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=25688"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25688\/revisions"}],"predecessor-version":[{"id":25689,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25688\/revisions\/25689"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}