{"id":3071,"date":"2018-12-07T08:55:27","date_gmt":"2018-12-07T08:55:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-annadan-trust-2018-258-taxman-54-ker-hc\/"},"modified":"2019-09-20T10:13:22","modified_gmt":"2019-09-20T10:13:22","slug":"cit-v-annadan-trust-2018-258-taxman-54-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-annadan-trust-2018-258-taxman-54-ker-hc\/","title":{"rendered":"CIT v. Annadan Trust (2018) 258 Taxman 54\/(2019) 174 DTR 412 \/307 CTR 448 (Ker.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ; supplying food to poor school children on funds earmarked and disbursed by State Government .Implementation of such schemes would not lead to any charitable activity\u00a0 hence not entitle to registration<strong>. <\/strong>The sub-contract of the assessee cannot be considered to be a charitable activity, especially since the supply of food is with the funds of the State Government, received by the assessee as contract amounts.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Supplying food to poor school children on funds earmarked and disbursed by State Government &#8211; Implementation of such schemes would not lead to any charitable activity -Not entitle to registration .[ S.2(15),11 ] .<\/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-3071","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Nx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3071","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=3071"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3071\/revisions"}],"predecessor-version":[{"id":7281,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3071\/revisions\/7281"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}