{"id":6484,"date":"2019-08-19T09:38:33","date_gmt":"2019-08-19T09:38:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-babbar-charitable-trust-2019-106-taxmann-com-159-264-taxman-30-all-hc-editorial-slp-of-revenue-is-rejected-cit-v-babbar-charitable-trust-2019-264-taxman-29-sc\/"},"modified":"2019-08-19T09:38:33","modified_gmt":"2019-08-19T09:38:33","slug":"cit-v-babbar-charitable-trust-2019-106-taxmann-com-159-264-taxman-30-all-hc-editorial-slp-of-revenue-is-rejected-cit-v-babbar-charitable-trust-2019-264-taxman-29-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-babbar-charitable-trust-2019-106-taxmann-com-159-264-taxman-30-all-hc-editorial-slp-of-revenue-is-rejected-cit-v-babbar-charitable-trust-2019-264-taxman-29-sc\/","title":{"rendered":"CIT  v. Babbar Charitable Trust. (2019) 106 taxmann.com 159 \/ 264 Taxman 30  (All)( HC)   Editorial: SLP of revenue is rejected,  CIT  v. Babbar Charitable Trust. (2019)  264 Taxman 29 (SC)"},"content":{"rendered":"<p>Assessee trust was registered under S. 12A of the Act. It claimed deduction under S.80G of the Act.\u00a0 AO rejected assessee&#8217;s claim holding that there was no proof of charitable activities being carried on by assessee. Tribunal, however, found that for last three years details had been provided to show that charitable activities were being carried on. Registration under S. 12A continued in favour of assessee. Tribunal\u00a0 allowed assessee&#8217;s claim.\u00a0 High Court upheld Tribunal&#8217;s order.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Charitable activities\u2013Application of u\/s. 80G(5) cannot be rejected  when  registration continued. [S. 11AA, 12A, 80G(5)]<\/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-6484","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1GA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6484","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=6484"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6484\/revisions"}],"predecessor-version":[{"id":6485,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6484\/revisions\/6485"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}