{"id":35629,"date":"2023-08-24T15:38:58","date_gmt":"2023-08-24T10:08:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swasthiyog-pratishthan-v-dy-cite-2022-97-itr-47-sn-pune-trib\/"},"modified":"2023-08-24T15:38:58","modified_gmt":"2023-08-24T10:08:58","slug":"swasthiyog-pratishthan-v-dy-cite-2022-97-itr-47-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swasthiyog-pratishthan-v-dy-cite-2022-97-itr-47-sn-pune-trib\/","title":{"rendered":"Swasthiyog Pratishthan v. Dy. CIT(E) (2022) 97 ITR 47 (SN) (Pune) (Trib)"},"content":{"rendered":"<p>Held that the specified persons used the operation rooms owned by the assessee for private practice without paying any rent or fees for such use.\u00a0 However the specified persons are\u00a0\u00a0 rendering professional services without charging professional fees.\u00a0 Building owned by specified person\u00a0 used by the Trust without rent. Disqualification not attracted. Denial of exemption is not justified. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 13 :  Denial of exemption-Trust or institution-Investment restrictions-Specified persons-Using premises-Rendering professional services without charging professional fees-Building owned by specified person  used by the Trust without rent-Disqualification not attracted-Denial of exemption is not valid. [S. 11, 12A, 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-35629","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35629","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=35629"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35629\/revisions"}],"predecessor-version":[{"id":35630,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35629\/revisions\/35630"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}