{"id":64089,"date":"2026-08-28T16:10:01","date_gmt":"2026-08-28T10:40:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-yadvindra-public-school-association-2026-308-taxman-237-sc-editorial-cit-v-yadvindra-public-school-association2024-167-taxmann-com-584-p-hhc\/"},"modified":"2026-08-28T16:10:01","modified_gmt":"2026-08-28T10:40:01","slug":"cit-v-yadvindra-public-school-association-2026-308-taxman-237-sc-editorial-cit-v-yadvindra-public-school-association2024-167-taxmann-com-584-p-hhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-yadvindra-public-school-association-2026-308-taxman-237-sc-editorial-cit-v-yadvindra-public-school-association2024-167-taxmann-com-584-p-hhc\/","title":{"rendered":"CIT v. Yadvindra Public School Association (2026) 308 Taxman 237 (SC) Editorial : CIT v. Yadvindra Public School Association(2024) 167 taxmann.com 584 (P&#038; H)(HC)"},"content":{"rendered":"<p>The asssessee trustapplied for registration under section 12AA. CIT\u00a0 (E) held that the\u00a0\u00a0 assessee had not been carrying on any charitable activity as the society was not imparting education as a charitable purpose within meaning of section 2(15), and refused registration. The assessee established that it had already been registered under section 10(23)(vi) to be an educational institute. High Court held that assessee was a duly registered educational trust and whatever earnings it received were also utilised for the purpose of advancement of education; the assessee was entitled to registration under section 12AA. On appeal, the SLP of the revenue was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Assessee society was established with the object of imparting education-earnings it received were also utilised for the purpose of advancement of education-Order of High Court affirmed-SLP of revenue dismissed.[S. 2(15), 10(23)(vi),    Art. 136]<\/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-64089","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gFH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64089","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=64089"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64089\/revisions"}],"predecessor-version":[{"id":64090,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64089\/revisions\/64090"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}