Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax

3 SCC 257Reported decision1974#24315 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2018.

Judgments citing Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax

The Holiness Dr. Syedna Taher, Mumbai vs. Addl DIT (E) II(1), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5463/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jun 2018AY 2011-12

Bench: Shrisaktijit Dey & Shriramit Kochar

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri T.A. Khan& Shri V.Justin
Section 11Section 11(5)Section 12ASection 13(1)(d)

…erefore, the entire trust could not be considered to have been established wholly for charitable purpose. 10 The Holiness Dr. Syedna Taher Saifuddin Memorial Foundation 33. In Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax, (1974) 3 SCC 257, at page 259, this Court considered the question whether the appellant therein was a public charitable trust within the meaning of Section 4(b) of the Kerala Agricultural Income Tax Act, 1950. The 3/4th of the income of the bequest was primarily earmarked for the benefit of near relations of the testator only, it cannot be considered as a public ch…

M/S Rabiya Basari Brahamath-Ullah Allayha Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 423/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Nov 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri S. Venkatesan, CAFor Respondent: Kum. Neera Malhotra, CIT
Section 1Section 12ASection 13Section 13(1)(b)Section 2(15)

…for workmen of the company” negative the charitable purpose and therefore, the entire trust could not be considered to have been established wholly for charitable purpose. 33.In Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax, (1974) 3 SCC 257, at page 259, this Court considered the question whether the appellant therein was a public charitable trust within the meaning of Section 4(b) of the Kerala Agricultural Income Tax Act, 1950. The 3/4th of the income of the bequest was primarily earmarked for the benefit of near relations of the testator only, it cannot be considered as a public ch…

Sadiya Educational and Charitable Trust vs. CIT

In the result, the assessee's appeals are allowed

ITA 422/BANG/2013[2008-09]Status: DisposedITAT Bangalore04 Sept 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. Nos.422 & 1632/Bang/2013 M/S. Sadiya Educational & Charitable Trust, Mattadgadde Road, Sadiya Nagar, Shiralkoppa-577 428 …. Appellant.

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri G.R. Reddy, CIT (D.R)
Section 12ASection 13(1)(b)Section 2(15)

…for workmen of the company” negative the charitable purpose and therefore, the entire trust could not be considered to have been established wholly for charitable purpose. 33.In Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax, (1974) 3 SCC 257, at page 259, this Court considered the question whether the appellant therein was a public charitable trust within the meaning of Section 4(b) of the Kerala Agricultural Income Tax Act, 1950. The 3/4th of the income of the bequest was primarily earmarked for the benefit of near relations of the testator only, it cannot be considered as a public ch…

Abdul Sathar Haji Moosa Sait Dharmastapanam v. Commr. of Agri. Income Tax (3 SCC 257) — Cited in 3 Judgments | BharatTax