2025 (3) TMI 154

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..... High Court seems to have taken the view that the assessee is a religious society working for the benefit of a particular community and therefore is entitled to the benefit of exemption under Sections 11 & 12 of the Act, 1961 respectively. However, prima facie it appears that the High Court overlooked the fact that the society has been registered under Section 12A of the Act, 1961 as a charitable i .....

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..... (for the short "the Act 1961"). 2. The High Court seems to have taken the view that the assessee is a religious society working for the benefit of a particular community and therefore is entitled to the benefit of exemption under Sections 11 & 12 of the Act, 1961 respectively. However, prima facie it appears that the High Court overlooked the fact that the society has been registered under Sectio .....

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