{"id":3641,"date":"2019-01-11T11:21:03","date_gmt":"2019-01-11T11:21:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/peerless-hospitex-hospital-and-research-centre-ltd-v-ito-2018-65-itr-67sn-kol-trib\/"},"modified":"2019-01-11T11:21:03","modified_gmt":"2019-01-11T11:21:03","slug":"peerless-hospitex-hospital-and-research-centre-ltd-v-ito-2018-65-itr-67sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/peerless-hospitex-hospital-and-research-centre-ltd-v-ito-2018-65-itr-67sn-kol-trib\/","title":{"rendered":"Peerless Hospitex Hospital And Research Centre Ltd. v. ITO (2018) 65 ITR 67(SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 charitable organisation to which payment was made without deduction of tax at source has shown the receipt and claimed exemption\u00a0 which was allowed . As no tax is to be paid by charitable organisation disallowance cannot be made in view of second proviso with retrospective effect .\u00a0 Accordingly the assessee could not be treated as assessee in default. Accordingly\u00a0 no disallowance can be made. (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payment to charitable organisation- Exemption was granted to charitable organisation and no tax was to be paid\u2013Disallowance cannot be made in view of second proviso with retrospective operation.   [S. 11, 12, 197(1), 201]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-3641","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-WJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3641","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=3641"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3641\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}