https://www.taxtmi.com/caselaws?id=406223 The court upheld the decisions of the ld. CIT(A) and dismissed both appeals of the revenue, emphasizing the distinction between charitable and religious societies in the context of exemption under Section 11 of the Income Tax Act, 1961. The ITAT reiterated that Section 13(1)(b) applies to charitable societies and not religious societies, finding no violation in the case of the assessee being a religious society. Relying on past judgments and the nature of the society, the ITAT declined to interfere with the ld. CIT(A)'s reasoned order and dismissed the revenue's appeals. en-us Wed, 24 Mar 2021 00:00:00 +0530 Fri, 09 Apr 2021 07:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406223 The court upheld the decisions of the ld. CIT(A) and dismissed both appeals of the revenue, emphasizing the distinction between charitable and religious societies in the context of exemption under Section 11 of the Income Tax Act, 1961. The ITAT reiterated that Section 13(1)(b) applies to charitable societies and not religious societies, finding no violation in the case of the assessee being a religious society. Relying on past judgments and the nature of the society, the ITAT declined to interfere with the ld. CIT(A)'s reasoned order and dismissed the revenue's appeals. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406223