{"id":25931,"date":"2022-03-27T10:58:27","date_gmt":"2022-03-27T05:28:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/federation-of-trade-association-of-pune-v-cite-2021-90-itr-79-207-dtr-243-2022-192-itd-138-215-ttj-131-sn-punetrib\/"},"modified":"2023-02-13T11:32:47","modified_gmt":"2023-02-13T06:02:47","slug":"federation-of-trade-association-of-pune-v-cite-2021-90-itr-79-207-dtr-243-2022-192-itd-138-215-ttj-131-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/federation-of-trade-association-of-pune-v-cite-2021-90-itr-79-207-dtr-243-2022-192-itd-138-215-ttj-131-sn-punetrib\/","title":{"rendered":"Federation of Trade Association of Pune v. CIT(E) (2021) 90 ITR 79\/ 207 DTR 243 \/ (2022) 192 ITD 138 \/ 215 TTJ 131 (SN.) (Pune)(Trib.)"},"content":{"rendered":"<p>Held that section\u00a02(15)\u00a0defines charitable purpose as including, inter alia, the advancement of any other object of general public utility.\u00a0 The proviso to this section provides that the advancement of any other object of general public utility shall not be charitable purpose if it involves the carrying on of any activity in the nature of trade and commerce or business etc. subject to certain conditions. The assessee had been set up to promote and protect the interests of trade and commerce. Thus, it satisfied the first condition of being in advancement of any other object of general public utility. Entitle for registration. (AY.\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Advancement of  any other object of  general public utility-Campaign for promotion of  trade and commerce-Activities are not  in nature of  trade, commerce or business-Entitle  for registration. [S. 2(15), 11, 12A]  <\/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-25931","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Kf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25931","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=25931"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25931\/revisions"}],"predecessor-version":[{"id":32733,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25931\/revisions\/32733"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}