{"id":51287,"date":"2025-02-19T11:07:40","date_gmt":"2025-02-19T05:37:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karamshi-jethabhai-somaiya-delhi-trust-v-cit-e-2024113-itr-79-sndelhitrib\/"},"modified":"2025-02-19T11:07:40","modified_gmt":"2025-02-19T05:37:40","slug":"karamshi-jethabhai-somaiya-delhi-trust-v-cit-e-2024113-itr-79-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karamshi-jethabhai-somaiya-delhi-trust-v-cit-e-2024113-itr-79-sndelhitrib\/","title":{"rendered":"Karamshi Jethabhai Somaiya (Delhi) Trust v. CIT (E) (2024)113 ITR 79 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held\u00a0 that the letter dated September 21, 2023 showed purchase of land and letter dated July 17, 2023 mentioned that the trust had given financial assistance or donation to improve the healthcare education and services and to uplift the standard of living of tribals. The Commissioner is\u00a0 bound to consider whether the objects of the trust were genuinely charitable in nature and whether the activities which the trust proposed to carry on were genuine in the sense that they were in line with the objects of the trust. The Commissioner (E) is\u00a0 directed to consider the issue afresh exercising powers in accordance with law. (AY.2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Donations to charitable institutions-Purchase of land  and  financial assistance to improve healthcare education and services and to uplift standard of living of  Tribals-Order of rejection is set aside-Matter remanded to the CIT(E) to decide a fresh in accordance with law. [S. 12A(1)(ac)(ii), 80G(5)]  <\/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-51287","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dld","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51287","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=51287"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51287\/revisions"}],"predecessor-version":[{"id":51288,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51287\/revisions\/51288"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}