{"id":25698,"date":"2022-03-22T17:06:07","date_gmt":"2022-03-22T11:36:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/delhi-police-welfare-and-recreational-club-fund-v-cite-2021-89-itr-39-sn-delhitrib\/"},"modified":"2022-03-22T17:06:07","modified_gmt":"2022-03-22T11:36:07","slug":"delhi-police-welfare-and-recreational-club-fund-v-cite-2021-89-itr-39-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-police-welfare-and-recreational-club-fund-v-cite-2021-89-itr-39-sn-delhitrib\/","title":{"rendered":"Delhi Police Welfare and Recreational Club Fund v. CIT(E) (2021) 89 ITR 39 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the assessee, charitable in its objects and was a body that constituted a section of the public, and so, the fund founded for the benefit of such section should be treated as charitable in its objects, attracting the exemption from the exigibility to tax. The assessee was eligible for registration under section\u00a012A\u00a0of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Fund to promote welfare and recreational activities of  personnel of  Delhi Police-Entitle to registration. [S. 2(15)]<\/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-25698","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Gu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25698","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=25698"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25698\/revisions"}],"predecessor-version":[{"id":25699,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25698\/revisions\/25699"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}