[ Tribunals ]
ITAT Hyderabad: Section 13(1)(b) Cannot Be Invoked Against Society Whose Charitable Activities Revenue Itself Accepted
ITAT Hyderabad deletes Rs 4.10 crore in additions and sets aside retrospective cancellation of registration for Jamia Osman Bin Affan Education Society, holding that section 13(1)(b) cannot apply where the Revenue has itself accepted substantial charitable activity.