{"id":43178,"date":"2024-06-07T19:16:05","date_gmt":"2024-06-07T13:46:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/joint-cit-osd-e-v-deccan-education-society-2023-199-itd-424-pune-trib\/"},"modified":"2024-06-07T19:16:05","modified_gmt":"2024-06-07T13:46:05","slug":"joint-cit-osd-e-v-deccan-education-society-2023-199-itd-424-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/joint-cit-osd-e-v-deccan-education-society-2023-199-itd-424-pune-trib\/","title":{"rendered":"Joint CIT (OSD) (E) v. Deccan Education Society. (2023) 199 ITD 424 (Pune) (Trib.)"},"content":{"rendered":"<p>Assessing Officer held that the institution is\u00a0 not wholly or substantially financed by Government of India hence receipt of capitation fees hence\u00a0 not eligible for exemption. Commissioner (Appeals)\u00a0 allowed the claim. On appeal the Tribunal remanded the matter to the file of the CIT(A) to decide the issue on merits (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Donations-not wholly or substantially financed by Government of India-Matter remanded to the file of CIT(A) for reconsideration. [S. 10(23C)(iiiab)]<\/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-43178","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-beq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43178","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=43178"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43178\/revisions"}],"predecessor-version":[{"id":43179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43178\/revisions\/43179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}