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Issues Involved: Appeal against order allowing exemption u/s 11 of the Income Tax Act for a society working towards benefit of a particular community.
Summary: Issue 1: Exemption u/s 11 of the Income Tax Act The Assessing Officer (AO) denied the claim for exemption u/s 11 of the Act to the society, stating violation of sec. 13(1)(b) based on the society's activities benefiting a particular community. However, the CIT (A) allowed the claim based on ITAT decisions in the assessee's own case for previous assessment years. The ITAT upheld the CIT (A)'s decision, citing consistency in previous rulings and similarity in facts and circumstances. Consequently, the appeal against the exemption u/s 11 was dismissed. Issue 2: Additional Grounds No additional grounds were raised during the appeal, leading to the dismissal of the second ground as well. In conclusion, the appeal was dismissed by the ITAT Delhi, upholding the exemption u/s 11 of the Income Tax Act for the society in question based on previous rulings and consistency in decisions.
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