39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav

4 SCC 127Reported decision1996#14149 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2025.

Issues it is cited on

section 11(5)section 119(2)section 11(2)section 119(2)(b)section 254(1)advance taxsection 80g(5)tax deducted at sourcesection 119registration under section 12asection 40(a)reasoned order

Judgments citing 39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…te of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.&Anr. v. Union of India & Ors.1991 Suppl. (1) SCC 102, para 39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 5. Yet however, in the entire order the Id. CIT(E) has not demonstrated how he cou…

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, PIN-393115 Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Appellant represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 03/05/2023 Date of pronouncement 28/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceles…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.& Anr. v. Union of India & Ors. 1991 Suppl. (1) SCC 102, para 39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.& Anr. v. Union of India & Ors. 1991 Suppl. (1) SCC 102, para 39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…of a few precedents operating in the field to highlight the aforementioned proposition of law. (See Priyanka Overseas (P.) Ltd.& Anr. v. Union of India & Ors. 1991 Suppl. (1) SCC 102, para 39, Union of India & Ors. v. Maj. Gen. (Retd.) Madan Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below…

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd

ITTA/459/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B.M.Malani vs. Commr.of Income Tax

The appeal is allowed accordingly to the aforementioned extent

C.A. No.-005950-005950 - 2008Supreme Court01 Oct 2008
Section 132Section 132(4)Section 220Section 245C

…ew precedents operating in the field to highlight the aforementioned proposition of law. [See Priyanka Overseas Pvt. Ltd. & Anr. v. Union of India & ors. 1991 Suppl. (1) SCC 102, para 39, Union of India & ors. v. Major General Madan Lal Yadav (Retd.) (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first 10 sentence, Kusheshwar Prasad Singh v. State of Bihar & ors. (2007) 11 scc 447, paras 13, 14 and 16). Thus, the said principle, in our opinion, should be applied even in a case o…