{"id":41624,"date":"2024-04-26T09:56:23","date_gmt":"2024-04-26T04:26:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sub-division-saanjh-community-police-society-v-ito-e-2013-201-itd-57-amritsartrib\/"},"modified":"2024-04-26T09:56:23","modified_gmt":"2024-04-26T04:26:23","slug":"sub-division-saanjh-community-police-society-v-ito-e-2013-201-itd-57-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sub-division-saanjh-community-police-society-v-ito-e-2013-201-itd-57-amritsartrib\/","title":{"rendered":"Sub Division Saanjh (Community Police) Society v. ITO (E) (2013) 201 ITD 57 (Amritsar)(Trib)"},"content":{"rendered":"<p>The Assessing Officer denied the exemption on appeal the Tribunal remanded back the matter to the A.O. for de novo adjudication. The Tribunal emphasized that assessing authorities must scrutinize whether the activities are in the nature of trade or business and whether they breach the quantified limit. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes \u2013 Collection of charges from the  civilians for community work of spreading awareness related  about drug abuse and addiction and rendered services for procuring passport, issuance of NOC, etc \u2013 Denial of exemption is not justified \u2013 Mater remanded to the AO to verify  whether proviso to section 2(15) had been breached. [S. 2(15), 12AA, 13(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-41624","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aPm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41624","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=41624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41624\/revisions"}],"predecessor-version":[{"id":41625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41624\/revisions\/41625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}