Baking Soda and Baking Powder Aren't the Same
Both release the same carbon dioxide gas, but baking soda is pure sodium bicarbonate and needs an acidic ingredient in the batter — buttermilk, yogurt, brown sugar, lemon juice — to react and start lifting. Baking powder already contains that acid (plus a drying agent), so it only needs moisture and heat to work, which is why it can leaven a batter with no acidic ingredients in it at all. Swap one for the other 1:1 and you'll either get a flat, dense bake (not enough acid to trigger straight soda) or a bitter, soapy-tasting one (too much unreacted soda) — if a recipe calls for one and you only have the other, look up a proper conversion rather than guessing.