{"id":3038,"date":"2018-12-02T09:22:19","date_gmt":"2018-12-02T09:22:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-maria-social-service-society-2018-408-itr-462-karn-hc\/"},"modified":"2020-01-11T12:59:18","modified_gmt":"2020-01-11T12:59:18","slug":"cit-v-maria-social-service-society-2018-408-itr-462-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-maria-social-service-society-2018-408-itr-462-karn-hc\/","title":{"rendered":"CIT  v. Maria Social Service Society. (2018) 408 ITR 462 (Karn) (HC) Editorial: SLP of revenue is dismissed   CIT v. Maria Social Service Society ( 2019) 267 Taxman 396 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;\u00a0the Tribunal found that the foreign remittances were duly authorised by the competent authority under the\u00a0Foreign Contribution (Regulation) Act, 2010\u00a0. There was no stipulation in the memorandum of association of the assessee-trust prohibiting any transfer of funds to another charitable trust which was also registered under the provisions of the 1961 Act. The cancellation of registration because the remittances had been transferred to another charitable institution was erroneous. The Tribunal was justified in setting aside the order of cancellation. ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Transfer of funds to another charitable institution \u2014Cancellation of registration is not justified [ S. 11, Foreign Contribution ( Regulation ) Act , 2010]<\/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-3038","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-N0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3038","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=3038"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3038\/revisions"}],"predecessor-version":[{"id":9144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3038\/revisions\/9144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}