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Issues involved: The judgment deals with the issue of allowing exemption u/s 11 of the Income-tax Act, 1961 to a society set up for religious activities, which was denied by the Assessing Officer based on a violation of section 13(1)(b) of the Act.
Facts: The society, registered u/s 12A of the Income-tax Act, filed a return declaring nil income and was selected for scrutiny. The Assessing Officer noted that the society's activities were geared towards the benefit of the Christian religion, in violation of section 13(1)(b) of the Act. Decision: On appeal, the CIT(A) allowed the claim of the assessee based on the decision of the ITAT in the assessee's own case for the AY 2008-09. The ITAT upheld the findings of the CIT(A) and granted exemption u/s 11 of the Act, citing consistency in previous decisions. Grounds of Appeal: The Revenue appealed against the CIT(A)'s decision. The AO's acceptance of the claim for exemption in previous years was highlighted. The ITAT upheld the findings of the CIT(A) in various assessment years, and the High Court appeals were pending. Final Decision: After hearing both parties, the ITAT dismissed the appeal of the Revenue. The consistent allowance of the exemption in previous years, lack of contradictory material from the Revenue, and following the precedent set by previous decisions led to the dismissal of the appeal. Conclusion: The ITAT upheld the exemption u/s 11 of the Act for the society involved in religious activities, based on consistency in previous decisions and lack of new grounds raised in the appeal.
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