{"id":43445,"date":"2024-06-08T17:33:37","date_gmt":"2024-06-08T12:03:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-manna-trust-2023-333-ctr-210-226-ctr-377-raj-hc\/"},"modified":"2024-06-08T17:33:37","modified_gmt":"2024-06-08T12:03:37","slug":"cit-e-v-manna-trust-2023-333-ctr-210-226-ctr-377-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-manna-trust-2023-333-ctr-210-226-ctr-377-raj-hc\/","title":{"rendered":"CIT ( E) v. Manna Trust ( 2023) 333 CTR 210 \/ 226 CTR 377 ( Raj)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that Generation of reasonable surplus cannot be the ground to hold that the Trust is not engaged in\u00a0 charitable activities\u00a0 especially\u00a0 when the registration of the Trust under section 12AA has not been cancelled.(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Generation of reasonable surplus-Order of Tribunal quashing the revision order is affirmed. [S. 11, 12AA]<\/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-43445","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-biJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43445","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=43445"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43445\/revisions"}],"predecessor-version":[{"id":43446,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43445\/revisions\/43446"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}