{"id":7968,"date":"2019-11-02T07:10:29","date_gmt":"2019-11-02T07:10:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-e-v-kanakia-art-foundation-2019-265-taxman-281-bom-hc-editorial-order-in-kanakia-art-foundation-v-dy-cit-2015-59-taxmann-com-468-39-itr-53-mum-trib-is-affirmed\/"},"modified":"2019-11-02T07:10:29","modified_gmt":"2019-11-02T07:10:29","slug":"cit-e-v-kanakia-art-foundation-2019-265-taxman-281-bom-hc-editorial-order-in-kanakia-art-foundation-v-dy-cit-2015-59-taxmann-com-468-39-itr-53-mum-trib-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-kanakia-art-foundation-2019-265-taxman-281-bom-hc-editorial-order-in-kanakia-art-foundation-v-dy-cit-2015-59-taxmann-com-468-39-itr-53-mum-trib-is-affirmed\/","title":{"rendered":"CIT  ( E) v.  Kanakia Art Foundation. (2019)  265 Taxman 281 (Bom.)(HC)  (Editorial : Order in Kanakia Art Foundation  v.  Dy.CIT (2015) 59 taxmann.com 468\/ 39 ITR 53  (Mum.)(Trib.) is affirmed)"},"content":{"rendered":"<p>Assessee trust filed an application for registration. AO rejected \u00a0the\u00a0 application on the ground that the object to help of literary persons of different aptitudes or classes, plays written\u00a0 in different languages could be converted in to dramas or episodes or T.V. Plays\u00a0 is commercial in nature. Tribunal allowed the application of the asessee. On appeal by the revenue the High Court, affirmed the order of the Tribunal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution-Object to help of literary persons of different aptitudes or classes, plays written  in different languages could be converted in to dramas or episodes or T.V. Plays\u2013Cannot be regarded as commercial in nature \u2013Denial of registration is not justified. [S. 2, 15, 12A.)<\/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-7968","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-24w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7968","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=7968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7968\/revisions"}],"predecessor-version":[{"id":7969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7968\/revisions\/7969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}