{"id":8503,"date":"2019-12-17T11:49:04","date_gmt":"2019-12-17T11:49:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sanatam-dharam-educational-charitable-society-v-cit-2019-178-itd-242-asr-trib\/"},"modified":"2019-12-17T11:49:04","modified_gmt":"2019-12-17T11:49:04","slug":"sanatam-dharam-educational-charitable-society-v-cit-2019-178-itd-242-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanatam-dharam-educational-charitable-society-v-cit-2019-178-itd-242-asr-trib\/","title":{"rendered":"Sanatam Dharam Educational Charitable Society v. CIT (2019) 178 ITD 242  (Asr.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, when an educational institution carries on activity of education primarily for educating persons, and merely it making profit would not lead to conclusion that it ceases to exist solely for educational purposes and becomes an institution for purpose of making profit. \u00a0Since surplus generated by assessee had been ploughed back for furtherance of its object of carrying out educational activities, hence rejection is not justified to grant registration to assessee-society. \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution-Surplus generated \u2013 Registration cannot be denied.  [S.2(15)]<\/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-8503","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2d9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8503","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=8503"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8503\/revisions"}],"predecessor-version":[{"id":8504,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8503\/revisions\/8504"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}