{"id":3486,"date":"2018-12-29T04:07:32","date_gmt":"2018-12-29T04:07:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-animal-care-society-2018-99-taxmann-com-232-259-taxman-350-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-animal-care-society-2018-259-taxman-349-sc\/"},"modified":"2018-12-29T04:07:32","modified_gmt":"2018-12-29T04:07:32","slug":"cit-v-animal-care-society-2018-99-taxmann-com-232-259-taxman-350-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-animal-care-society-2018-259-taxman-349-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-animal-care-society-2018-99-taxmann-com-232-259-taxman-350-all-hc-editorial-slp-of-revenue-is-dismissed-cit-v-animal-care-society-2018-259-taxman-349-sc\/","title":{"rendered":"CIT v. Animal Care Society ( 2018) 99 taxmann.com 232 \/ 259 Taxman 350( All) (HC) Editorial: SLP of revenue is dismissed  CIT v. Animal Care Society ( 2018)  259 Taxman 349( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that \u00a0Amount spent was less than 10 lakhs towards animal care such as food medical etc. Activities would be included under S.2(15) of the Act, accordingly benefit of S.80G(5) (vi) would also be available.\u00a0Entitle to \u00a0registration . Followed CIT v. Shri Balaji Samaj Vikas Samiti ( 2018) 403 ITR 398 ( All) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Animal care- Amount spent was less than 10 lakhs towards animal care such as food medical etc- Activities would be included under S.2(15) of the Act, accordingly benefit of S.80G(5) (vi) would also be available \u2013 Entitle to registration. [ S.2(15), 11, 13, 80G(5)(vi) ]<\/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-3486","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ue","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3486","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=3486"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3486\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}