{"id":3716,"date":"2019-01-19T11:00:40","date_gmt":"2019-01-19T11:00:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arulmigu-devi-karumariamman-v-ito-2019-174-itd-151-chennai-trib\/"},"modified":"2019-01-19T11:00:40","modified_gmt":"2019-01-19T11:00:40","slug":"arulmigu-devi-karumariamman-v-ito-2019-174-itd-151-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arulmigu-devi-karumariamman-v-ito-2019-174-itd-151-chennai-trib\/","title":{"rendered":"Arulmigu Devi Karumariamman v. ITO  (2019) 174 ITD 151 (Chennai)   (Trib.)"},"content":{"rendered":"<p>Temple was granted approval under S. 10(23C)(v) in year 1989 and same was renewed from time to time till assessment year 2014-15. CIT(E) granted fresh approval\u00a0 only\u00a0 from AY. 2016-17 On appeal the Tribunal held that, as the assessee is\u00a0 seeking only renewal of earlier approval, Commissioner (E) was unjustified in restricting approval\u00a0 only from\u00a0 2016-17 and\u00a0 directed the CIT( E )\u00a0 to grant approval from AY. 2015-16. ( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(23C) : Educational institution-Hindu religious temple-  Renewal of approval\u2013When the approval was granted  since  1989   the CIT( E ) is not justified in restricting approval  only from AY. 2016-17) \u2013 Tribunal has  directed the CIT( E ) to grant approval also  for the AY. 2015- 16. [S. 10(23C)(v), Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959]<\/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-3716","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3716","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=3716"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3716\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}