{"id":42758,"date":"2024-05-16T15:27:36","date_gmt":"2024-05-16T09:57:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-siksha-o-anusandhan-2023-331-ctr-348-orissa-hc\/"},"modified":"2024-05-16T15:27:36","modified_gmt":"2024-05-16T09:57:36","slug":"cit-v-siksha-o-anusandhan-2023-331-ctr-348-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-siksha-o-anusandhan-2023-331-ctr-348-orissa-hc\/","title":{"rendered":"CIT v. Siksha &#8216;O&#8217; Anusandhan (2023) 331 CTR 348 (Orissa) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue, the Court held that exemption cannot be denied on the ground that the assessee had been charging substantial fees from the students with a view to making profit and that the imparting of education was for commercial motive. Referred\u00a0 New Noble Educational Society. v. Chief CIT (2022) 329 CTR\u00a0 137\/219 DTR\u00a0 89 (SC)\/ Association Educational Institute v. CBDT\u00a0 (2008) 216 CTR\u00a0 377. 7 DTR 183\/ (2008) 10 SCC 509 \/ Queen&#8217;s Educational Society v. CIT (2015) 275 CTR\u00a0 449 \/ 117 DTR\u00a0 1(SC),\u00a0 (2015) 8 SCC 47\u00a0\u00a0\u00a0\u00a0 (AY. 2007-08 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Charging substantial fees from students-Exemption cannot be denied-Order of Tribunal is affirmed.[S.  2(15), 13, 260A] <\/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-42758","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b7E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42758","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=42758"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42758\/revisions"}],"predecessor-version":[{"id":42759,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42758\/revisions\/42759"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}