(a) CIT v. Bigabass Maheshwari Sewa Samiti

14 DTR 29High Court2008#19075 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2022.

Judgments citing (a) CIT v. Bigabass Maheshwari Sewa Samiti

CIT(E), Bhopal vs. Shri Mahavir Kund Kund Trust, Ujjain

ITA 340/IND/2020[2020-21]Status: DisposedITAT Indore15 Jul 2022AY 2020-21

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

…completion of assessment by AO but certainly not relevant at the time of grant of registration by Ld. CIT(E). Ld. AR submitted that this proposition is well-settled by numerous decisions including following: (a) CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj HC) (b) St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (ITAT- Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas Vs. CIT (2012) 144 TTJ 379 (ITAT-Jpr) (iii) Objection No. 3 – The activities are meagre: Ld. AR submitted that the trust is a new entity incorporated on 09.05.2017 and the application for grant of registration was fil…

Mahavir Kund Kund Kahan Trust, Barhanpur vs. CIT(E) Bhopal, Bhopal

ITA 838/IND/2018[NA]Status: DisposedITAT Indore15 Jul 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

…completion of assessment by AO but certainly not relevant at the time of grant of registration by Ld. CIT(E). Ld. AR submitted that this proposition is well-settled by numerous decisions including following: (a) CIT Vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj HC) (b) St. Joseph Academy Vs. DIT(Exemption) (2015) 153 ITD 669 (ITAT- Hyd) (c) Bhagwan Mahavir Purusharth Prerna Nidhi Nyas Vs. CIT (2012) 144 TTJ 379 (ITAT-Jpr) (iii) Objection No. 3 – The activities are meagre: Ld. AR submitted that the trust is a new entity incorporated on 09.05.2017 and the application for grant of registration was fil…

Ministry of Compassion India, Jaipur vs. Commissioner of Income Tax- Exemptions, Jaipur

In the result, both the appeals are allowed for statistical purposes

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)
Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.713/JP/15 fu/kZkj.k o"kZ@Assessment Year : cuke Ministry of Compassion India, The CIT (Exemptions), Vs. D-3/169, Chitrakoot, Vaishali Jaipur. Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.: AABTM8172C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.714/JP/15 fu/kZkj.k o"kZ@Assessment Year : cuke Ministry of Compassion India, The CIT (Exemptions)…

Multan Jain Shwetamber Sabha, Jaipur vs. CIT (Exemption), Jaipur

In the result, application of the Assessee is dismissed

ITA 1060/JPR/2016[]Status: DisposedITAT Jaipur30 May 2017

Bench: The Date Of Hearing.”

For Appellant: Shri Vivek Chattar (CA)For Respondent: Shri D.S. Kothari (CIT)
Section 12ASection 13Section 13(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 1060/JP/2016 Application Under Section : 12AA cuke Shree Multan Jain Shwetamber Sabha, Commissioner of Income Tax Vs. Jaipur. (Exemptions), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAKAS 3931 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Chattar (CA) jktLo dh vksj ls@ Revenue by : Shri D.S. Kothari (CIT) lquokbZ dh rkjh[k@ Date…

(a) CIT v. Bigabass Maheshwari Sewa Samiti (14 DTR 29) — Cited in 4 Judgments | BharatTax