{"id":39604,"date":"2024-02-23T14:24:26","date_gmt":"2024-02-23T08:54:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/olive-development-foundation-v-cit-2024-204-itd-12-mum-trib\/"},"modified":"2024-02-23T14:24:26","modified_gmt":"2024-02-23T08:54:26","slug":"olive-development-foundation-v-cit-2024-204-itd-12-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/olive-development-foundation-v-cit-2024-204-itd-12-mum-trib\/","title":{"rendered":"Olive development Foundation v. CIT ( 2024) 204 ITD 12 ( Mum)( Trib)"},"content":{"rendered":"<p>The assessee\u00a0 is a company registered under section 8 of the Companies Act involved in charitable activities. The assessee filed\u00a0 an application for approval under section 80G in form 10AB. The\u00a0 application was rejected on the grounds that assessee has not furnished details of transaction of charitable activities.\u00a0 On appeal the Tribunal held\u00a0 that the\u00a0 Assessee has placed various documentary evidences\u00a0 for various charitable activities\u00a0 hence denial of approval is\u00a0 held to be not justified .\u00a0 (AY. 2023-24 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation &#8211; Denial of approval is held to be not justified .   [S. 12A , Form No. 10AB, Companies Act, 2013,   S.8 ] <\/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-39604","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aiM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39604","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=39604"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39604\/revisions"}],"predecessor-version":[{"id":39605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39604\/revisions\/39605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}