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while (<DATA>){
    s!</it><(.*?)><it>(.*?)</it></\1>!<$1>$2</$1></it>!g;
#                                 ^ here's the difference  
...
__DATA__
<it>a</it>+2<it>b</it><inf><it>cd</it></inf>
<it>a</it>+2<it>b</it><sup><it>cd</it></sup>

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output:
<it>a</it>+2<it>b<inf>cd</inf></it>
<it>a</it>+2<it>b<sup>cd</sup></it>