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2021 (9) TMI 1186 - HC - Income TaxExemption u/s 11 - Whether the petitioner would be entitled to get benefit under Sections 11 and 12 of the Act or not, in view of the provisions of Section 13(1)(a), because of the amendment made in the year 1998 in the articles of the petitioner Society, is the question to be decided by the appellate authority, where admittedly, the appeal filed by the petitioner dated 29.04.2021, is pending? - HELD THAT:- Petitioner had been enjoying the benefit of Sections 11 and 12 of the Act, hitherto and such a benefit all of a sudden is withdrawn or taken back by citing Section 13(1)(a) of the Act, whether such a levy of Tax made on behalf of the revenue by the assessing officer is justifiable or not is the subject matter before the appellate authority and therefore, once the appellate authority takes up the appeal and decide the same and before which, if any demand is made, even as a condition under Section 220(6), that will be a case of prejudice to the petitioner, if ultimately the appeal is decided otherwise. Therefore, this Court feels that in a case of this nature, when a prima facie case is made in this regard by the assessee that shall be taken into account.
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