{"id":38062,"date":"2023-12-11T12:36:29","date_gmt":"2023-12-11T07:06:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-paradeep-port-trust-2023-292-taxman-347-orissa-hc\/"},"modified":"2023-12-11T12:36:29","modified_gmt":"2023-12-11T07:06:29","slug":"cit-v-paradeep-port-trust-2023-292-taxman-347-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-paradeep-port-trust-2023-292-taxman-347-orissa-hc\/","title":{"rendered":"CIT v. Paradeep Port Trust (2023) 292 Taxman 347 (Orissa) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that \u00a0there is nothing in either section 11(2) or rule 17(2) that mandates furnishing of resolution of assessee-trust in order for statement with respect to income being accumulated\/set apart for carrying out activities of trust in Form No. 10 to be acted upon by Assessing Officer.\u00a0 Accordingly the\u00a0 Revenue cannot insist on a copy of resolution being furnished regarding amount being accumulated for charitable activities. (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Accumulation of income-Revenue cannot insist on a copy of resolution being furnished regarding amount being accumulated for charitable activities. [S. 11(2), R. 17(2), Form No.10] <\/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-38062","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9TU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38062","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=38062"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38062\/revisions"}],"predecessor-version":[{"id":38063,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38062\/revisions\/38063"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}