TMI Blog2011 (12) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... against an order dated 03-08-2010 of the ld. CIT (Appeals)-XXI, New Delhi for the Assessment Year 2007-08, raises the following grounds :- 1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in allowing relief to the assessee by claiming that exemption u/s 11 of the I.T. Act is entitled to both religious and charitable institution. 2. The appellant craves leav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India,133 ITR 239(SC);State of Kerala Vs. M.P. Shanti Verma Jain (1998) 231 ITR 787 (S.C.) and Gulam Mohidin Trust Vs. CIT (2000) 248 ITR 587 (J K), the AO concluded that the assessee society violated the provisions of sec. 13(1)(b) of the Act and accordingly, denied the claim for exemption u/s 11 of the Act.. 3. On appeal, the learned CIT (A) allowed the claim of the assessee on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, claim was also allowed in decision dated 18.6.2009 for the AY 2005-06 in ITA no.45/Del./2009. Recently, the ITAT, vide their order dated 26.12.2011 in ITA no.4671/Del./2011 for the AY 2008-09, following the aforesaid decision dated 18.6.2009 for the AY 2005-06, allowed `the claim for exemption u/s 11 of the Act. 5.1 Since the facts and circumstances of the case in the year under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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