https://www.taxtmi.com/caselaws?id=392548 The Chhattisgarh State Bar Council's entitlement to exemption under section 10(23A) of the Income-tax Act, 1961 continued after State reorganisation because it remained the same statutory body discharging the functions assigned under the Advocates Act, 1961. A fresh exemption application in the new Council's name was treated as a technical consequence of reorganisation, not a ground to deny the substantive tax benefit where the earlier exemption had already been granted to the Bar Council of the undivided State. The statutory scheme and institutional continuity supported extension of the exemption, and relief for the prior years was upheld. en-us Mon, 10 Feb 2020 00:00:00 +0530 Sat, 22 Feb 2020 18:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392548 The Chhattisgarh State Bar Council's entitlement to exemption under section 10(23A) of the Income-tax Act, 1961 continued after State reorganisation because it remained the same statutory body discharging the functions assigned under the Advocates Act, 1961. A fresh exemption application in the new Council's name was treated as a technical consequence of reorganisation, not a ground to deny the substantive tax benefit where the earlier exemption had already been granted to the Bar Council of the undivided State. The statutory scheme and institutional continuity supported extension of the exemption, and relief for the prior years was upheld. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392548