{"id":54688,"date":"2025-06-02T16:33:03","date_gmt":"2025-06-02T11:03:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-unique-educational-society-2024-168-taxmann-com-448-2025-342-ctr-435-245-dtr-211-phhc\/"},"modified":"2025-06-02T16:33:03","modified_gmt":"2025-06-02T11:03:03","slug":"cit-e-v-unique-educational-society-2024-168-taxmann-com-448-2025-342-ctr-435-245-dtr-211-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-unique-educational-society-2024-168-taxmann-com-448-2025-342-ctr-435-245-dtr-211-phhc\/","title":{"rendered":"CIT (E) v. Unique Educational Society [2024] 168 taxmann.com 448 \/ (2025) 342 CTR 435 \/ 245 DTR 211 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that<strong>\u00a0 <\/strong>vocational education is a form of education which is necessary for the development of an individual for the purpose of earning his living; as the institute is duly approved by the NCVT, it cannot be said that the institute is not imparting education. Order of Tribunal is affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration-Trust or institution-Education-Providing vocational training-Eligible for registration. [S. 2(15), 12AA] <\/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-54688","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ee4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54688","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=54688"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54688\/revisions"}],"predecessor-version":[{"id":54689,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54688\/revisions\/54689"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}