{"id":5580,"date":"2019-05-29T09:54:48","date_gmt":"2019-05-29T09:54:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-shree-surat-jilla-leuva-patidar-samaj-trust-2019-176-itd-69-surat-trib\/"},"modified":"2019-05-29T09:54:48","modified_gmt":"2019-05-29T09:54:48","slug":"dcit-v-shree-surat-jilla-leuva-patidar-samaj-trust-2019-176-itd-69-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-shree-surat-jilla-leuva-patidar-samaj-trust-2019-176-itd-69-surat-trib\/","title":{"rendered":"DCIT  v.  Shree Surat Jilla Leuva Patidar Samaj Trust. (2019) 176  ITD  69 (Surat)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, when the Trust had applied more than\u00a0 its gross total income, accumulation at rate of 15 per cent would not arise.\u00a0 Voluntary donations towards corpus fund would be capital receipts hence \u00a0not includible in its income. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes\u2013Application of income more than its gross total income-Accumulation at rate of 15 per cent  is not required-voluntary donations towards corpus fund would be capital receipts hence  not includible in its income. [S.11(1)(a), 12]<\/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":[1],"tags":[],"class_list":["post-5580","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1s0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5580","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=5580"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5580\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}