{"id":61423,"date":"2026-06-27T12:06:31","date_gmt":"2026-06-27T06:36:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prayatna-charitable-trust-v-cite-2025-215-itd-26-ahd-trib\/"},"modified":"2026-06-27T12:06:31","modified_gmt":"2026-06-27T06:36:31","slug":"prayatna-charitable-trust-v-cite-2025-215-itd-26-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prayatna-charitable-trust-v-cite-2025-215-itd-26-ahd-trib\/","title":{"rendered":"Prayatna Charitable Trust. v. CIT(E) (2025) 215 ITD 26 (Ahd.) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>CIT E) rejected the application for registration on the ground that the objects of the trust deed were found to be religious in nature.\u00a0 Tribunal held that the object is organising knowledge-based and spiritual programs intended to promote high moral values, and not rituals or religious practices. The matter was to be remanded for re-examination.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Knowledge based spiritual programs-Promote high moral values and not rituals or religious practices-Rejection of application by CIT E) was set aside for re-examination. [S.80G(5)(iii)] <\/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-61423","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61423","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=61423"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61423\/revisions"}],"predecessor-version":[{"id":61424,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61423\/revisions\/61424"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}