{"id":2768,"date":"2018-11-01T11:25:10","date_gmt":"2018-11-01T11:25:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shree-ahmedabad-lohana-vidyarthi-bhavan-v-ito-2018-172-itd-11-ahd-trib\/"},"modified":"2019-04-07T13:46:47","modified_gmt":"2019-04-07T13:46:47","slug":"shree-ahmedabad-lohana-vidyarthi-bhavan-v-ito-2018-172-itd-11-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-ahmedabad-lohana-vidyarthi-bhavan-v-ito-2018-172-itd-11-ahd-trib\/","title":{"rendered":"Shree Ahmedabad Lohana Vidyarthi Bhavan.  v.  ITO (2018) 172 ITD 11 \/ 171 DTR 339\/ 196 TTJ 131(Ahd)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held\u00a0 that; providing hostel facility is an essential component of an educational institution and it is an aid for attaining educational objects , accordingly entitle to exemption\u00a0 .( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes -Education &#8211; Providing hostel facility to students is an essential component of education institution and also an aid for attaining educational object- Entitle to exemption .[ S.2(15) 12, 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":[1],"tags":[],"class_list":["post-2768","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2768","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=2768"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2768\/revisions"}],"predecessor-version":[{"id":4744,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2768\/revisions\/4744"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}