Section 13(1)(b) provisions not attracted to religious societies

ACIT Vs Indian Evangelical Team (ITAT Delhi)

ITAT held that provisions of section 13(1)(b) are attracted in case of charitable societies only and not in case of religious societies and hence there is no violation of section 13(1)(b) as alleged by the Assessing Officer, since this assessee is religious society.

FULL TEXT OF THE ORDER OF ITAT DELHI

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