{"id":39314,"date":"2024-02-21T11:43:11","date_gmt":"2024-02-21T06:13:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cite-v-water-land-management-training-research-institute-2023-295-taxman-753-sc-editorial-cit-e-v-water-land-management-training-research-institute-2017-83-taxmann-com-234-ap-te\/"},"modified":"2024-08-27T12:01:38","modified_gmt":"2024-08-27T06:31:38","slug":"cite-v-water-land-management-training-research-institute-2023-295-taxman-753-sc-editorial-cit-e-v-water-land-management-training-research-institute-2017-83-taxmann-com-234-ap-te","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cite-v-water-land-management-training-research-institute-2023-295-taxman-753-sc-editorial-cit-e-v-water-land-management-training-research-institute-2017-83-taxmann-com-234-ap-te\/","title":{"rendered":"CIT(E) v. Water &#038; Land Management Training &#038; Research Institute (2023) 295 Taxman 753\/(2024) 461 ITR 1\/337 CTR 252   (SC) Editorial: CIT (E) v. Water &#038; Land Management Training &#038; Research Institute (2017) 83 taxmann.com 234 \/398 ITR 282(AP&#038; Telengana (HC), affirmed.\/Refer , Water &#038; Land Management Training &#038; Research Institute v.DIT ( E ) (2015) 40 ITR 559(Hyd)( Trib)"},"content":{"rendered":"<p>Affirming the order of the High Court the Court held that \u00a0since activity carried out by assessee had a direct connection with activity of preservation of environment, it was not a fit case for invoking first proviso to section 2(15) and assessee&#8217;s claim for registration was to be allowed. Since Commissioner, overlooked circumstance that category within which assessee claimed registration as a charitable trust, was considered to be &#8220;per se&#8221; a charitable object and did not fall within description of residuary clause of a general public utility concern, there was no infirmity with impugned order of High Court.<\/p>\n<p>(AY. 2012 -13 )<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Preservation of environment-Control of Irrigation Department of State Government-Registration was allowed-Order of High Court affirmed.[S. 2(15)] <\/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-39314","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ae6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39314","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=39314"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39314\/revisions"}],"predecessor-version":[{"id":45698,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39314\/revisions\/45698"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}