2022 (7) TMI 1578 - HC - Income Tax

Denial of benefit of exemption u/s 11 - Assessee society is set up for religious activities while claiming charitable status - ITAT dismissed the appeal of the Revenue by relying on ITAT s own decision rendered in assessee s case 2018 (1) TMI 1757 - ITAT DELHI - HELD THAT - This Court vide order 2022 (4) TMI 1651 - DELHI HIGH COURT preferred by the Revenue as endorsed the opinion of the CIT(A) that the assessee was entitled to claim charitable status u/s 11 of the Act. In so holding it relied upon its preview views for AY 2009-10. No substantial question of law arises.

Summary

The Delhi High Court dismissed an appeal under Section 260A of the Income Tax Act, 1961 challenging the ITAT's decision to allow exemption under Section 11 of the Act for a society engaged in religious activities claiming charitable status. The Court noted that similar issues had arisen in previous assessment years where appeals favoring the respondent were upheld. Citing precedents, the Court found no substantial question of law, leading to the dismissal of the present appeal.