{"id":42025,"date":"2024-05-04T12:05:21","date_gmt":"2024-05-04T06:35:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kalaram-sansthan-v-cit-e-2023-201-itd-749punetrib\/"},"modified":"2024-05-04T12:05:21","modified_gmt":"2024-05-04T06:35:21","slug":"kalaram-sansthan-v-cit-e-2023-201-itd-749punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalaram-sansthan-v-cit-e-2023-201-itd-749punetrib\/","title":{"rendered":"Kalaram Sansthan v. CIT (E) (2023) 201 ITD 749(Pune)(Trib)"},"content":{"rendered":"<p>Held that the assessee trust registered under section 12AA, had spent more than 5 per cent for religious purposes from its total income, there was clear violation of section 80G(5B) and thus Commissioner was correct in denying exemption under section 80G of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Spent more than 5 percent for religious purposes-Violation of section 80G(5B)-Commissioner is justified in denying the exemption .[S. 12AA, 80G(5B)]  <\/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-42025","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aVP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42025","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=42025"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42025\/revisions"}],"predecessor-version":[{"id":42026,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42025\/revisions\/42026"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}