{"id":61666,"date":"2026-07-04T10:09:22","date_gmt":"2026-07-04T04:39:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dwarika-greens-foundation-v-cit-e-2025-235-ttj-821-173-taxmann-com-744-ahd-trib\/"},"modified":"2026-07-04T10:09:22","modified_gmt":"2026-07-04T04:39:22","slug":"dwarika-greens-foundation-v-cit-e-2025-235-ttj-821-173-taxmann-com-744-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dwarika-greens-foundation-v-cit-e-2025-235-ttj-821-173-taxmann-com-744-ahd-trib\/","title":{"rendered":"Dwarika Greens Foundation v. CIT (E) (2025) 235 TTJ 821 \/ 173 taxmann.com 744 (Ahd) Trib)"},"content":{"rendered":"<p>Held that all the objects of the assessee-trust are for the benefit of the residents of a particular society, which is a specific violation of cls. (c) and (d) of Explanation to S 12AB(4) and therefore, denial of registration under S.. 12AB was justified.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Trust for the benefit of residents of a particular housing society-Denial of registration was affirmed. [S.11, 12, 12AB(4), 13(1(b)]  <\/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-61666","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g2C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61666","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=61666"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61666\/revisions"}],"predecessor-version":[{"id":61667,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61666\/revisions\/61667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}