{"id":43876,"date":"2024-06-24T16:38:11","date_gmt":"2024-06-24T11:08:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arulmigu-aathi-karumapuram-sellandiamman-kudipaattukarakal-seva-trust-v-cit-2023-201-itd-450-224-ttj-623-chennai-trib\/"},"modified":"2024-06-24T16:38:11","modified_gmt":"2024-06-24T11:08:11","slug":"arulmigu-aathi-karumapuram-sellandiamman-kudipaattukarakal-seva-trust-v-cit-2023-201-itd-450-224-ttj-623-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arulmigu-aathi-karumapuram-sellandiamman-kudipaattukarakal-seva-trust-v-cit-2023-201-itd-450-224-ttj-623-chennai-trib\/","title":{"rendered":"Arulmigu Aathi Karumapuram Sellandiamman Kudipaattukarakal Seva Trust. v. CIT (2023) 201 ITD 450\/224 TTJ 623 (Chennai) (Trib.)"},"content":{"rendered":"<p>Assessee-trust filed an application for grant of registration under section 12AA. Commissioner rejected\u00a0 the application\u00a0\u00a0 on the ground that the Trust is only for the benefit of sub-caste and it is\u00a0 only for benefit of that sub-caste, it is\u00a0 a private religious trust.\u00a0 Tribunal is affirmed the order of CIT(E).\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Benefit of a particular sub-caste-Private religious trust-Rejection of registration is  held to be justified. <\/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-43876","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bpG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43876","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=43876"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43876\/revisions"}],"predecessor-version":[{"id":43877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43876\/revisions\/43877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}