{"id":30905,"date":"2022-12-07T10:33:24","date_gmt":"2022-12-07T05:03:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dite-v-meenakshi-amma-endowment-trust-2022447-itr-663-sc-editorial-decision-in-dit-e-v-meenakshi-amma-endowment-trust-2013-354-itr-219-karn-hc-affirmed\/"},"modified":"2023-02-05T09:10:06","modified_gmt":"2023-02-05T03:40:06","slug":"dite-v-meenakshi-amma-endowment-trust-2022447-itr-663-sc-editorial-decision-in-dit-e-v-meenakshi-amma-endowment-trust-2013-354-itr-219-karn-hc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dite-v-meenakshi-amma-endowment-trust-2022447-itr-663-sc-editorial-decision-in-dit-e-v-meenakshi-amma-endowment-trust-2013-354-itr-219-karn-hc-affirmed\/","title":{"rendered":"DIT(E) v. Meenakshi Amma Endowment Trust (2022)447 ITR 663 \/ 219 DTR 505 \/ 329 CTR 594 \/ 289 Taxman 405(SC) Editorial : Decision in DIT (E) v. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Karn.)(HC), affirmed."},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that\u00a0 registration cannot be denied for failure to start charitable activities. The Assessing Authority has the power for\u00a0 cancelling the registration in case he found that the \u201ccharitable activity\u201d was not undertaken, set up or established by the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Registration cannot be denied for failure to start charitable activities.  [S. 12A,12AA(3)] <\/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-30905","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-82t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30905","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=30905"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30905\/revisions"}],"predecessor-version":[{"id":32451,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30905\/revisions\/32451"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}