{"id":51858,"date":"2025-03-18T10:49:26","date_gmt":"2025-03-18T05:19:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/parul-arogya-seva-mandal-trust-v-cit-e-2024114-itr-287-ahdtrib\/"},"modified":"2025-03-18T10:49:26","modified_gmt":"2025-03-18T05:19:26","slug":"parul-arogya-seva-mandal-trust-v-cit-e-2024114-itr-287-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/parul-arogya-seva-mandal-trust-v-cit-e-2024114-itr-287-ahdtrib\/","title":{"rendered":"Parul Arogya Seva Mandal Trust v. CIT (E) (2024)114 ITR 287 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the assessee is\u00a0 not existing solely for the purpose of education. The assessee did not submit documentary evidence to establish its contention that such scholarships were in fact been used by those students for the purpose of education. Denial of exemption is affirmed.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Merger of three trusts-Multiple objects-Not solely for purpose of education-Not entitle to exemption. [S.10(23C)(vi)] <\/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-51858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-duq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51858","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=51858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51858\/revisions"}],"predecessor-version":[{"id":51859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51858\/revisions\/51859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}