{"id":35619,"date":"2023-08-24T15:35:30","date_gmt":"2023-08-24T10:05:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kddl-ethos-foundation-v-cit-e-2022-219-ttj-93-216-dtr-54-smc-chdtrib\/"},"modified":"2023-08-24T15:35:30","modified_gmt":"2023-08-24T10:05:30","slug":"kddl-ethos-foundation-v-cit-e-2022-219-ttj-93-216-dtr-54-smc-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kddl-ethos-foundation-v-cit-e-2022-219-ttj-93-216-dtr-54-smc-chdtrib\/","title":{"rendered":"KDDL Ethos Foundation v. CIT (E) (2022) 219 TTJ 93 \/ 216 DTR 54 (SMC) (Chd)(Trib)"},"content":{"rendered":"<p>Held that CIT (E) having neither disputed the charitable nature of the objects of the assessee-trust nor the genuineness of its activities, merely because\u00a0 for the reason that the ssessee-trust is an in-house captive trust of its parent company which has been established for complying the corporate social responsibility denial of registration was held to be not valid. (AY. 2018-19, 2019-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Corporate social responsibility-In-house captive trust of its parent company established to meet corporate social responsibility-Refusal of registration of was held to be not valid. [S. 11, 12A]<\/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-35619","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35619","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=35619"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35619\/revisions"}],"predecessor-version":[{"id":35620,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35619\/revisions\/35620"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}