{"id":50945,"date":"2025-02-08T16:26:12","date_gmt":"2025-02-08T10:56:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sheriff-foundation-2024112-itr-72-sndelhi-trib\/"},"modified":"2025-02-08T16:26:12","modified_gmt":"2025-02-08T10:56:12","slug":"dy-cit-v-sheriff-foundation-2024112-itr-72-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sheriff-foundation-2024112-itr-72-sndelhi-trib\/","title":{"rendered":"Dy. CIT v.Sheriff Foundation (2024)112 ITR 72 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer himself in the subsequent assessment year has allowed the claim of the assessee under section\u00a011\u00a0of the Act and restricted the donation paid to the Council alone for disallowance. Therefore, there was no merit in denying the benefit under section\u00a011\u00a0of the Act without considering the actual charitable activities of the assessee-trust. Order of CIT(A) is affirmed.\u00a0 (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Donation  to another trust with similar objects-Allowed as deduction in earlier years and latter years-Denial off exemption is not valid. [S.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-50945","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dfH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50945","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=50945"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50945\/revisions"}],"predecessor-version":[{"id":50946,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50945\/revisions\/50946"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}