{"id":26195,"date":"2022-04-06T17:17:09","date_gmt":"2022-04-06T11:47:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lord-shiva-educational-welfare-society-v-cit-2021-92-itr-419-amritsar-trib\/"},"modified":"2022-06-09T20:57:54","modified_gmt":"2022-06-09T15:27:54","slug":"lord-shiva-educational-welfare-society-v-cit-2021-92-itr-419-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lord-shiva-educational-welfare-society-v-cit-2021-92-itr-419-amritsar-trib\/","title":{"rendered":"Lord Shiva Educational Welfare Society v. CIT (2021) 92 ITR 419 \/ 208 DTR 250 \/( 2022) 194 ITD 159\/ 216 TTJ 80 (Amritsar) (Trib.)"},"content":{"rendered":"<p>Held that the main object of the Trust was only education. Refusal of registration was not justified on the ground of lease hold land and the fee concession. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-School-Lease hold land-Fee concession-Commercial activity-Denial of registration was held to be not proper. [S. 2(15), 11, 12AA] <\/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-26195","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ov","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26195","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=26195"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26195\/revisions"}],"predecessor-version":[{"id":27342,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26195\/revisions\/27342"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}