{"id":61051,"date":"2026-06-25T10:25:13","date_gmt":"2026-06-25T04:55:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-technological-university-v-dy-cit2025-214-itd-475-ahdtrib\/"},"modified":"2026-06-25T10:25:13","modified_gmt":"2026-06-25T04:55:13","slug":"gujarat-technological-university-v-dy-cit2025-214-itd-475-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-technological-university-v-dy-cit2025-214-itd-475-ahdtrib\/","title":{"rendered":"Gujarat Technological University v. Dy. CIT(2025) 214 ITD 475 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the delay in filing Form No 10 and 10B was a procedural lapse; hence, exemption cannot be denied.(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes-Delay in filing Form No 10 and 10B-Procedural lapse-Exemption cannot be denied. [Form No 10, 10B]  <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61051","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fSH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61051","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=61051"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61051\/revisions"}],"predecessor-version":[{"id":61052,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61051\/revisions\/61052"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}