{"id":34841,"date":"2023-06-07T20:52:44","date_gmt":"2023-06-07T15:22:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/trinity-education-trust-v-ito-2023-the-chambers-journal-april-p-139-surat-trib\/"},"modified":"2023-06-07T20:52:44","modified_gmt":"2023-06-07T15:22:44","slug":"trinity-education-trust-v-ito-2023-the-chambers-journal-april-p-139-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/trinity-education-trust-v-ito-2023-the-chambers-journal-april-p-139-surat-trib\/","title":{"rendered":"Trinity Education Trust v. ITO ( 2023) The Chamber\u2019s Journal \u2013 April-P. 139 ( Surat )( Trib)"},"content":{"rendered":"<p>CPC denied the exemption on the ground that the Form No10B was not filed along with the return . The assesse filed rectification application and filed the Form No 10B along with rectification application . On appeal the Tribunal held that benefit of section 11 cannot be denied merely on the ground of delay in filing form 10B .Relied on CIT v. Kalavani Mandal ( P) Ltd ( 2014) 41 taxmann.com 184 \u00a0( Guj)( HC )\/ Sarvoday Charitable Trust v. ITO ( 2021) 125 taxmann.com 75 \/ 278 Taxman 148 ( Guj)( HC) ( AY. 2014 -15 ) \u00a0( ITA\u00a0 No. 669\/ SRT\/ 2018\u00a0 dt. \u00a028\/02\/2022)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 11 : Property held for charitable purposes \u2013 Not filing of Form No .10B  along with the return \u2013 Denial of exemption is not justified . [ S. 154 ] <\/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-34841","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93X","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34841","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=34841"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34841\/revisions"}],"predecessor-version":[{"id":34842,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34841\/revisions\/34842"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}