{"id":35615,"date":"2023-08-24T15:34:40","date_gmt":"2023-08-24T10:04:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/environmental-social-research-organisation-v-cit-e-2022-209-dtr-41-216-ttj-221-chennaitrib\/"},"modified":"2023-08-24T15:34:40","modified_gmt":"2023-08-24T10:04:40","slug":"environmental-social-research-organisation-v-cit-e-2022-209-dtr-41-216-ttj-221-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/environmental-social-research-organisation-v-cit-e-2022-209-dtr-41-216-ttj-221-chennaitrib\/","title":{"rendered":"Environmental &#038; Social Research Organisation v. CIT (E) (2022) 209 DTR 41 \/ 216 TTJ 221 (Chennai)(Trib)"},"content":{"rendered":"<p>Held that the main object of the assessee is to conserve and enhance the\u00a0 natural environment and bio-diversity which falls under the fifth limb of\u00a0 the charitable purpose i.e. preservation of environment, if at all the carries out some objects which are commercial in nature, the AO shall verify\u00a0 activities in the light of the provisions of S. 2(15) and examine\u00a0 benefit of exemption under S. 11. The\u00a0 assessee is entitled for registration under section\u00a0 12AA of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Conserve and enhance the natural environment and bio diversity-Not carried on activity-No restrictions to carry on  activities abroad-Denial of registration is not valid. [S.2(15), 11(1)(a) 13(1)(c)]  <\/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-35615","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35615","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=35615"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35615\/revisions"}],"predecessor-version":[{"id":35616,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35615\/revisions\/35616"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}