{"id":4448,"date":"2019-03-19T09:54:27","date_gmt":"2019-03-19T09:54:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/india-hiv-aids-alliance-v-cite-2019-175-itd-1-delhi-trib\/"},"modified":"2019-07-20T09:02:22","modified_gmt":"2019-07-20T09:02:22","slug":"india-hiv-aids-alliance-v-cite-2019-175-itd-1-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/india-hiv-aids-alliance-v-cite-2019-175-itd-1-delhi-trib\/","title":{"rendered":"India HIV \/ AIDS Alliance v. CIT(E) (2019) 175 ITD 1 \/ 177 DTR 400\/ 200 TTJ 112(Delhi) (Trib.)"},"content":{"rendered":"<p>Medical relief for patients and creating awareness about HIV and AIDS for purpose of its eradication are charitable activities in the form of medical relief. Merely because\u00a0 the\u00a0 assessee was a company and\u00a0 receiving grant and also charging management fee for implementing project on behalf of various organisations would not make the activity\u00a0 of the assessee as business activity or non charitable.\u00a0 Denial of registration is held to be not justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution- Grants and charging management fees-Medical relief for patients and creating awareness about HIV and AIDS for purpose of its eradication are charitable activities-Entitle to registration. [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-4448","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4448","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=4448"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4448\/revisions"}],"predecessor-version":[{"id":6167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4448\/revisions\/6167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}