9911796707
TMI Blog2011 (12) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) has erred in allowing exemption u/s 11 of the I.T. Act is entitled to both religious and charitable institution. 2. The assessee filed its return for the year under consideration on 24.09.2008 disclosing total income at Rs. Nil . The assessee society registered under sec. 12A vide Commissioner of Income-tax, Amritsar s order dated 13.01.1977. The return filed by the assessee was selected for scrutiny. After hearing the assessee and considering the provisions of sec. 13(1)(b) of the Act, the AO has taken a view that the assessee trust has been created/established for the benefit of any particular religious community or caste, which is prohibited under sec. 13(1)(b) of the Act. The AO, therefore, denied the exemption u/s 11 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n decision for A.Y. 2007-08, wherein in the relevant para 2.1 3 I have decided the issue as under:- 2.1 During the course of appellate proceedings, the appellant has also filed copies of orders passed by CIT(A) for assessment year 1992-93 and 1994- 95 allowing exemption to the appellant society u/s. 11. The appellant has also filed copies of ITAT s orders for the assessment year 1992-93, 1993-94, 1994-95 and 2005-06, wherein the departmental appeals against the order of CIT(A) were dismissed and the appellant was granted exemption u/s.11. 3. I have carefully considered the order of the AO, the appellate orders passed by CIT(A) for different years and the order of the ITAT for assessment year 1992-93, 1993-94, 1994-95, 1995- 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not eligible for the tax exemption contained in Section 11 of the Act. On appeal, the CIT(A) vide his orders dated 2.8.1995 for AY 1992-93, 12.6.1996 for AY 1993-94 and 21.7.1997 for AY 1994-95 held that the assessee was entitled to tax exemption u/s 11 of the Act. On second appeal by the department for AY 1992-93, 1993-94 and 1994-95, the ITAT confirmed the order of the CIT(A) vide orders dated 9.4.2001 for AY 1992-93, 16.1.2002 for AY 1993-94 and 13.9.2002 for AY 1994-95 and allowed tax exemption under Section 11 to the assessee. During the year also, the AO has denied exemption only on the ground that it is a religious society. As the facts and circumstances during the year under consideration are in pari-materia with the facts discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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