{"id":50488,"date":"2025-02-02T09:17:30","date_gmt":"2025-02-02T03:47:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-society-for-applied-microwave-electronics-engineering-research-bombay-2024-208-itd-339-mum-trib\/"},"modified":"2025-02-02T09:17:30","modified_gmt":"2025-02-02T03:47:30","slug":"dcit-v-society-for-applied-microwave-electronics-engineering-research-bombay-2024-208-itd-339-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-society-for-applied-microwave-electronics-engineering-research-bombay-2024-208-itd-339-mum-trib\/","title":{"rendered":"DCIT v. Society for Applied Microwave Electronics Engineering Research Bombay. (2024) 208 ITD 339 (Mum) (Trib.)"},"content":{"rendered":"<p>Assessee, an association, was engaged in research work in area of micro wave electronics. It claimed exemption under sections 11 and 12. Assessing Officer\u00a0 held\u00a0 that activities of assessee were purely research work and did not fall under section 2(15). CIT(A)\u00a0 held that dominant purpose is charitable and did not cary on business hence the exemption is allowed.\u00a0\u00a0 On appeal the Tribunal held that since in earlier years, claim of assessee was accepted and for current assessment year also, there was no change in facts and circumstances, order of CIT(A) allowing the claim is affirmed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Research work in area of micro wave electronics-No changes in facts-Denial of exemption is not valid.[S. 2(15) 12A]  <\/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-50488","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d8k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50488","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=50488"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50488\/revisions"}],"predecessor-version":[{"id":50489,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50488\/revisions\/50489"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}