{"id":3598,"date":"2019-01-07T13:03:39","date_gmt":"2019-01-07T13:03:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/swami-vivekanand-education-society-v-cit-e-2018-173-itd-101-chd-trib\/"},"modified":"2019-01-07T13:03:39","modified_gmt":"2019-01-07T13:03:39","slug":"swami-vivekanand-education-society-v-cit-e-2018-173-itd-101-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swami-vivekanand-education-society-v-cit-e-2018-173-itd-101-chd-trib\/","title":{"rendered":"Swami Vivekanand Education Society  v. CIT (E) (2018) 173 ITD 101 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, educational trust which is engaged in running, managing and developing school to awaken nation&#8217;s spirit and scientific approach in students and to motivate poor and disabled students by providing educational facilities along with scholarships, registration\u00a0 could not be denied on ground that assessee having been claiming exemption under section 10(23C)(iiiad) should have sought approval under S. 10(23C)(vi) of the Act. Matter remanded to CIT ( E)<strong>,<\/strong> in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution-Educational trust- Registration could not be denied on ground that assessee should have sought approval under S. 10(23C)(vi)  of the Act. Matter remanded to CIT (E), in accordance with law.  [S. 10(23C)(iiiad), 10(23C(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-3598","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-W2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3598","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=3598"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3598\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}