{"id":4277,"date":"2019-03-08T12:00:20","date_gmt":"2019-03-08T12:00:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-chhattisgarh-urology-society-2018-303-ctr-299-166-dtr-114-chhattisgarhhc\/"},"modified":"2019-03-08T12:00:20","modified_gmt":"2019-03-08T12:00:20","slug":"cit-v-chhattisgarh-urology-society-2018-303-ctr-299-166-dtr-114-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-chhattisgarh-urology-society-2018-303-ctr-299-166-dtr-114-chhattisgarhhc\/","title":{"rendered":"CIT .v. Chhattisgarh Urology Society (2018) 303 CTR 299 \/ 166 DTR 114 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>On appeal, High Court held that the provisions contained under S. 12A nowhere empowers the CIT to assess the objects vis-a-vis the books of accounts; even otherwise, it is not to be seen at this stage as to whether the fulfilment of the charitable purpose would eventually benefit the members of the society.\u00a0 Hence, CIT was rightly directed by ITAT to grant registration. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration\u2013Trust or Institution-Merely because the charitable activity may mutually benefit members-Object itself would not cease to be charitable in nature. [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":[1],"tags":[],"class_list":["post-4277","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-16Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4277","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=4277"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4277\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}