{"id":58644,"date":"2026-03-02T12:16:08","date_gmt":"2026-03-02T06:46:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-shree-vimalnath-jain-swetamber-mandir-trust-2025-174-taxmann-com-63-345-ctr-868-250-dtr-272-chhattisgarhhc\/"},"modified":"2026-03-02T12:16:08","modified_gmt":"2026-03-02T06:46:08","slug":"cit-e-v-shree-vimalnath-jain-swetamber-mandir-trust-2025-174-taxmann-com-63-345-ctr-868-250-dtr-272-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-shree-vimalnath-jain-swetamber-mandir-trust-2025-174-taxmann-com-63-345-ctr-868-250-dtr-272-chhattisgarhhc\/","title":{"rendered":"CIT (E) v. Shree Vimalnath Jain Swetamber Mandir Trust (2025) 174 taxmann.com 63\/ 345 CTR 868 \/ 250 DTR 272 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Held that the Tribunal after considering the submissions of parties, recorded a categorical finding that objects of the assessee Trust are both charitable as well as religious in nature; Tribunal is absolutely justified in holding that the assessee trust is entitled for registration under S.\u00a0 12AA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Objects of the assessee trust are both charitable as well as religious in nature-Entitle for registration-Order of Tribunal affirmed.[S.260A]<\/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-58644","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ffS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58644","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=58644"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58644\/revisions"}],"predecessor-version":[{"id":58645,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58644\/revisions\/58645"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}