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2021 (4) TMI 339 - AT - Income TaxExemption u/s.11 - society was not a religious society and there was a violation of section 13(1)(b) - Assessee argued that assessee has been allowed exemption for all the preceding years - HELD THAT:- As the provisions of section 13(1)(b) are attracted in case of charitable societies only and not in case of religious societies and hence there is no violation of section 13(1)(b) as alleged by the Assessing Officer, since this assessee is religious society. Keeping in view of the facts and circumstances of the case and respectfully following the orders of the ITAT in assessee's own case, we decline to interfere with the reasoned order of the ld. CIT(A). Appeals of the revenue are dismissed.
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