{"id":53707,"date":"2025-05-08T12:02:24","date_gmt":"2025-05-08T06:32:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swasthya-bikash-samity-v-ito-e-2024-230-ttj-526-240-dtr-51-38-nypttj-739-164-taxmann-com-756-cuttack-trib\/"},"modified":"2025-05-08T12:02:24","modified_gmt":"2025-05-08T06:32:24","slug":"swasthya-bikash-samity-v-ito-e-2024-230-ttj-526-240-dtr-51-38-nypttj-739-164-taxmann-com-756-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swasthya-bikash-samity-v-ito-e-2024-230-ttj-526-240-dtr-51-38-nypttj-739-164-taxmann-com-756-cuttack-trib\/","title":{"rendered":"Swasthya Bikash Samity v. ITO (E) (2024) 230 TTJ 526 \/ 240 DTR 51 \/ 38 NYPTTJ 739 \/ 164 taxmann.com 756 (Cuttack) (Trib)"},"content":{"rendered":"<p>Held that the assessee-society is \u00a0created for the purpose of improvement of medical facilities for the general public as per the direction of the Health and Family Welfare Department of the State Government; funds are provided by the State Government in the form of grant-in-aid; since the lower authorities have not considered the claim of the assessee that it is entitled to benefit of &#8220;State&#8221; and exemption under s. 10(23C)(iiiac), the issues are restored to the AO de novo adjudication. (AY. 2003-04 to 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Hospital-Controlled and funded by State Government-Matter remanded to the file of the AO de novo adjudication.  [S. 10(23C)(iiiac)] <\/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-53707","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53707","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=53707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53707\/revisions"}],"predecessor-version":[{"id":53708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53707\/revisions\/53708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}