{"id":9647,"date":"2020-02-07T06:24:56","date_gmt":"2020-02-07T06:24:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-e-v-professional-assistance-for-development-action-pradan-2019-179-itd-818-delhitrib\/"},"modified":"2020-02-07T06:24:56","modified_gmt":"2020-02-07T06:24:56","slug":"dcit-e-v-professional-assistance-for-development-action-pradan-2019-179-itd-818-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-e-v-professional-assistance-for-development-action-pradan-2019-179-itd-818-delhitrib\/","title":{"rendered":"DCIT (E) v. Professional Assistance for Development Action (PRADAN) (2019) 179 ITD 818 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee-charitable trust was engaged in activities of upliftment of poor, providing training and skill development of poor in rural areas in backward districts of States like Bihar, Jharkhand etc.\u00a0 It is providing services to clients\/donors against fee which was not more than actual cost of projects.\u00a0 These projects were monitored by donors to verify that grants were incurred for intended purpose. AO denied the exemption by invoking proviso to S.2(15) of the Act. CIT(A) allowed the exemption . On appeal by the revenue the Court held that, proviso of S.2(15) is not applicable hence the order of CIT (A) is affirmed .(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes\u2013Skill development project of clients\/donors for upliftment of rural poor\u2013Denial of exemption is held to be not valid. [S. 2(15), 11(1), 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-9647","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2vB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9647","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=9647"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9647\/revisions"}],"predecessor-version":[{"id":9648,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9647\/revisions\/9648"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}