{"id":55269,"date":"2025-07-15T10:33:16","date_gmt":"2025-07-15T05:03:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib\/"},"modified":"2025-07-15T10:33:16","modified_gmt":"2025-07-15T05:03:16","slug":"vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidya-kunj-school-v-ito-2025-211-itd-11smc-raipur-trib\/","title":{"rendered":"Vidya Kunj School. v. ITO (2025) 211 ITD 11(SMC) (Raipur) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 for claiming exemption under sections\u00a011\u00a0or 12, section 12A(b)\u00a0\u00a0 the Trust has to get its accounts audited by an accountant defined in Explanation below sub-section (2) of section 288; and\u00a0 to furnish along with return of income for relevant assessment year report of audit in prescribed form. On facts\u00a0 the\u00a0 assessee society had not filed any return of income for year under consideration as per required mandate of section 12A(1)(b), hence not entitle to claim exemption under section 11,and 12 of the Act.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Failure to get accounts audited and audit report-Not entitle to exemption. [S. 12, 12A(1)(b)]    <\/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-55269","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55269","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=55269"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55269\/revisions"}],"predecessor-version":[{"id":55270,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55269\/revisions\/55270"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}