{"id":62231,"date":"2026-07-18T16:13:20","date_gmt":"2026-07-18T10:43:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/marwadina-vyuvak-vachanalaya-v-cite-2025-238-ttj-543-punetrib\/"},"modified":"2026-07-18T16:13:20","modified_gmt":"2026-07-18T10:43:20","slug":"marwadina-vyuvak-vachanalaya-v-cite-2025-238-ttj-543-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/marwadina-vyuvak-vachanalaya-v-cite-2025-238-ttj-543-punetrib\/","title":{"rendered":"Marwadina Vyuvak Vachanalaya v. CIT(E) (2025) 238 TTJ 543 (Pune)(Trib)."},"content":{"rendered":"<p>The CIT(E) rejected the assessee&#8217;s application for registration under section 12A and cancelled its provisional registration on the ground that it earned substantial rental income and incurred only nominal expenditure on charitable activities. The Tribunal held that the factual finding of the CIT(E) was incorrect, as the trust had incurred substantial expenditure towards its charitable objects. Further, rental income derived from letting out a part of the trust property, which was utilised for achieving its charitable objects, does not attract the proviso to section 2(15). The order of the CIT(E) was set aside with a direction to grant registration under section 12A and restore the provisional registration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A: Registration-Trust or institution-Rental income from trust property-Proviso to S. 2(15) not attracted-The order of the CIT(E) was set aside with a direction to grant registration under section 12A and restore the provisional registration. [S.2(15) 12AB] <\/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-62231","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62231","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=62231"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62231\/revisions"}],"predecessor-version":[{"id":62232,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62231\/revisions\/62232"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}