2011 (12) TMI 749

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.... 11.11.2010 by the Revenue 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 a....

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.... Garg vs. Union of 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 ....

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....these decisions, 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 ....