{"id":3654,"date":"2019-01-15T12:21:23","date_gmt":"2019-01-15T12:21:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-escorts-cardiac-disease-hospital-society-2018-173-itd-406-delhi-trib\/"},"modified":"2019-05-07T11:17:57","modified_gmt":"2019-05-07T11:17:57","slug":"ito-v-escorts-cardiac-disease-hospital-society-2018-173-itd-406-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-escorts-cardiac-disease-hospital-society-2018-173-itd-406-delhi-trib\/","title":{"rendered":"ITO  v.   Escorts Cardiac Disease Hospital Society. (2018) 173 ITD 406\/( 2019) 197 TTJ 708\/ 174 DTR 321  (Delhi)   (Trib.)"},"content":{"rendered":"<p>AO held that the assessee is involved in trade commerce or business, rejected assessee&#8217;s claim by invoking proviso to S. 2(15) of the Act. CIT(A)held that mere receipt of nominal fees or charges did not tantamount that assessee was involved in any trade, commerce or business and allowed the exemption. On appeal by the revenue the Tribunal held that, charging\u00a0\u00a0 nominal fee for providing\u00a0 services exemption cannot be denied, proviso is held to be not applicable. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(15) : Charitable purpose \u2013 Medical reliefs- charging   nominal fee for providing  services exemption cannot be denied , proviso is held to be not applicable [ [S.11, 12AA ]<\/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-3654","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-WW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3654","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=3654"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3654\/revisions"}],"predecessor-version":[{"id":5394,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3654\/revisions\/5394"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}