{"id":59972,"date":"2026-06-01T15:11:36","date_gmt":"2026-06-01T09:41:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-d-n-memorial-trust-2023-293-taxman-735-2025-482-itr-831j-k-l-hc\/"},"modified":"2026-06-01T15:11:36","modified_gmt":"2026-06-01T09:41:36","slug":"cit-v-d-n-memorial-trust-2023-293-taxman-735-2025-482-itr-831j-k-l-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-d-n-memorial-trust-2023-293-taxman-735-2025-482-itr-831j-k-l-hc\/","title":{"rendered":"CIT v. D.N. Memorial Trust. ( 2023] 293 Taxman 735 \/ (2025) 482 ITR 831(J &#038; K &#038; L) (HC)"},"content":{"rendered":"<p style=\"font-weight: 400\">Held that the Tribunal held that there was nothing brought on record by the Commissioner to show that the fees structure was not genuine or against the accepted norms, that the activities of the assessee were either not for charitable purposes or for personal purposes of the trustees. It further held that whatever funds were acquired by the assessee had been utilised for the purpose of educational activities of the institution and, in the absence of any adverse material brought on record by the Commissioner, the application for registration could not be rejected and accordingly granted registration. Order of Tribunal affirmed.<\/p>\n<p style=\"font-weight: 400\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Finding of Tribunal that surplus funds utilised for the purpose of educational activities of the institution &#8211; Application for registration cannot be rejected. [ 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-59972","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fBi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59972","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=59972"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59972\/revisions"}],"predecessor-version":[{"id":59973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59972\/revisions\/59973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}