{"id":35605,"date":"2023-08-24T15:31:40","date_gmt":"2023-08-24T10:01:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/veeravel-trust-v-ito-2022-98-itr-311-chennai-trib\/"},"modified":"2023-08-24T15:31:40","modified_gmt":"2023-08-24T10:01:40","slug":"veeravel-trust-v-ito-2022-98-itr-311-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/veeravel-trust-v-ito-2022-98-itr-311-chennai-trib\/","title":{"rendered":"Veeravel Trust v. ITO (2022) 98 ITR 311 (Chennai) (Trib)"},"content":{"rendered":"<p>Held, that since the assessee-trust was not registered and therefore, the corpus donations received by the trust fell within the ambit of income derived from property and hence were includable in the total income of the assessee-trust. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A: Registration-Trust or institution-Registration of trust-Donation given with specific direction form part of corpus-Absence of registration-Taxable as income. [S. 11(1)(a), 12]<\/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-35605","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35605","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=35605"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35605\/revisions"}],"predecessor-version":[{"id":35606,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35605\/revisions\/35606"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}