https://www.taxtmi.com/caselaws?id=5353 The SC allowed the appeals, holding that the income of the religious association was entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961. The Court found properties recorded in the association's name, no personal or beneficial interest claimed by any individual leader, and longstanding use for religious purposes; therefore the Tribunal was justified that the property was subject to a legal obligation to be used for the association's religious activities. Absent material change, Revenue could not reopen the issue. The decision is confined to the special facts and not to be treated as general precedent. en-us Fri, 15 Nov 1991 00:00:00 +0530 Fri, 24 Oct 2025 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5353 The SC allowed the appeals, holding that the income of the religious association was entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961. The Court found properties recorded in the association's name, no personal or beneficial interest claimed by any individual leader, and longstanding use for religious purposes; therefore the Tribunal was justified that the property was subject to a legal obligation to be used for the association's religious activities. Absent material change, Revenue could not reopen the issue. The decision is confined to the special facts and not to be treated as general precedent. Case-Laws Income Tax Fri, 15 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5353