{"id":36321,"date":"2023-08-29T11:55:41","date_gmt":"2023-08-29T06:25:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-sant-zolebaba-sansthan-chikhali-v-cit-e-2022-215-dtr-229-220-ttj-540-punetrib\/"},"modified":"2023-08-29T11:55:41","modified_gmt":"2023-08-29T06:25:41","slug":"shri-sant-zolebaba-sansthan-chikhali-v-cit-e-2022-215-dtr-229-220-ttj-540-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-sant-zolebaba-sansthan-chikhali-v-cit-e-2022-215-dtr-229-220-ttj-540-punetrib\/","title":{"rendered":"Shri Sant Zolebaba Sansthan Chikhali v. CIT (E) (2022) 215 DTR 229 \/ 220 TTJ 540 (Pune)(Trib.)"},"content":{"rendered":"<p>On appreciation of the facts and the explanations substantiated by the cogent evidence and materials, the Hon\u2019ble ITAT observed that the expenses incurred was not for the benefit of a specific community or any specific religion and the expenditure of religious nature not exceeding 5% of the total income. The order of the CIT (E) is <em>ex consequenti<\/em> overturned. The appeal of the assessee trust is allowed with a direction to grant the approval u\/s 80G(5)(vi) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Charitable objects-Expenses are less than the prescribed percentage-Directed to allow the approval.  [S. 80G(5)(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":[21],"tags":[],"class_list":["post-36321","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36321","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=36321"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36321\/revisions"}],"predecessor-version":[{"id":36322,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36321\/revisions\/36322"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}