{"id":6472,"date":"2019-08-19T09:36:28","date_gmt":"2019-08-19T09:36:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-takshila-education-society-2019-264-taxman-72-patnahc\/"},"modified":"2019-08-25T15:38:37","modified_gmt":"2019-08-25T15:38:37","slug":"cit-v-takshila-education-society-2019-264-taxman-72-patnahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-takshila-education-society-2019-264-taxman-72-patnahc\/","title":{"rendered":"CIT  v. Takshila Education Society (2019) 264 Taxman 72\/ 178 DTR 182 (Patna)(HC)"},"content":{"rendered":"<p>Assessee, an educational institution, was registered under S. 12AA which was allowed exemption under S. 10(23C)(vi) and S.11 for AY. 1999-2000 to 2001-02. AO denied exemption for the AY. 2002-3, 2003-04). CIT (A) allowed the exemption which was affirmed by the Tribunal . High Court also up held the order of the Tribunal . ( AY. 2002-03, 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes-Educational Institution-Res judicata-Denial of exemption is held to be not justified. [S. 10(23C)(vi), 12AA]<\/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_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6472","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Go","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6472","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=6472"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6472\/revisions"}],"predecessor-version":[{"id":6762,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6472\/revisions\/6762"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}