{"id":51860,"date":"2025-03-18T10:49:43","date_gmt":"2025-03-18T05:19:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-e-v-the-theosophical-society-2024114-itr-282-chennaitrib\/"},"modified":"2025-03-18T10:49:43","modified_gmt":"2025-03-18T05:19:43","slug":"ito-e-v-the-theosophical-society-2024114-itr-282-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-e-v-the-theosophical-society-2024114-itr-282-chennaitrib\/","title":{"rendered":"ITO (E) v. The Theosophical Society (2024)114 ITR 282 (Chennai)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that\u00a0 since the assessee is\u00a0 a charitable society notified under section\u00a010(23C)(iv), the conditions prescribed under section\u00a013\u00a0thereof were not applicable to it per the Central Board of Direct Taxes Circular No. 557, dated March 19, 1990\u00a0 (1990) 183 ITR 93 (St) \u00a0Consequently, the Assessing Officer can not make any disallowance under section\u00a011. \u00a0(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Accumulation of funds-Disallowance cannot be made under section 13 of the Act-Entitle to exemption. [S. 10(23C)(iv), 11, 12A, 13(1)(c)] <\/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-51860","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dus","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51860","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=51860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51860\/revisions"}],"predecessor-version":[{"id":51861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51860\/revisions\/51861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}