{"id":3411,"date":"2018-12-27T11:54:38","date_gmt":"2018-12-27T11:54:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/lord-shiva-educational-welfare-society-v-cit-2018-172-itd-429-asr-trib\/"},"modified":"2018-12-27T11:54:38","modified_gmt":"2018-12-27T11:54:38","slug":"lord-shiva-educational-welfare-society-v-cit-2018-172-itd-429-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lord-shiva-educational-welfare-society-v-cit-2018-172-itd-429-asr-trib\/","title":{"rendered":"Lord Shiva Educational Welfare Society v. CIT  (2018) 172 ITD 429 (Asr.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, profit-making per se cannot be regarded as detrimental as long as it feeds a charitable purpose. Tribunal also held that &#8216;education&#8217; is a &#8216;charitable purpose&#8217; per se; however, activities, of an educational trust would not necessarily have to be targeted to serve or educate poor but it should function in conformity with its objects. Matter\u00a0 remanded. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration\u2013Trust or institution-Education-Profit-making per se cannot be regarded as detrimental as long as a society pursue a charitable purpose; activities of a trust\/institution promoting education need not target to serve poor, but it should function in conformity with its objects- matter remanded. [S.2(15)]<\/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-3411","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-T1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3411","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=3411"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3411\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}