{"id":3736,"date":"2019-01-20T13:39:31","date_gmt":"2019-01-20T13:39:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shanti-devi-educational-trust-2018-409-itr-522-ph-hc-editorial-slp-of-revenue-is-dismissed-cit-v-shanti-devi-educational-trust-2018-405-itr-20-st\/"},"modified":"2019-03-31T14:39:27","modified_gmt":"2019-03-31T14:39:27","slug":"cit-v-shanti-devi-educational-trust-2018-409-itr-522-ph-hc-editorial-slp-of-revenue-is-dismissed-cit-v-shanti-devi-educational-trust-2018-405-itr-20-st","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shanti-devi-educational-trust-2018-409-itr-522-ph-hc-editorial-slp-of-revenue-is-dismissed-cit-v-shanti-devi-educational-trust-2018-405-itr-20-st\/","title":{"rendered":"CIT  v. Shanti Devi Educational Trust. (2018) 409 ITR 522 \/( 2019) 261 Taxman 339(P&#038;H) (HC) Editorial: SLP of revenue is dismissed, CIT  v. Shanti Devi Educational Trust ( 2018) 405 ITR 20 (St.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,obtaining registration under S.\u00a012AA\u00a0is\u00a0 not mandatory to claim exemption under S.\u00a010(23C)(iiiad) of the Act. ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution- Registration u\/s 12AA is not mandatory to claim exemption.[ S.12AA, 10 (23C(iiiad)]<\/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-3736","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3736","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=3736"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3736\/revisions"}],"predecessor-version":[{"id":4662,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3736\/revisions\/4662"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}