Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT

17 SOT 281Income Tax Appellate Tribunal2007#12274 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 291/DEL/2020[2016-17]Status: DisposedITAT Delhi23 Mar 2022AY 2016-17

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5277/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2022AY 2014-15

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5276/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2022AY 2012-13

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5275/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2022AY 2010-11

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5274/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Mar 2022AY 2009-10

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Jaibharat Mandal Ramlila and Dharamshala Society, Hisar vs. ITO (Exemption), Rohtak

ITA 5273/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Mar 2022AY 2008-09

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

Section 12ASection 147Section 148

…1 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER 1. ITA No. 5273/DEL/2019 (A.Y. 2008-09) 2. ITA No. 5274/DEL/2019 (A.Y. 2009-10) 3. ITA No. 5275/DEL/2019 (A.Y. 2010-11) 4. ITA No. 5276/DEL/2019 (A.Y. 2012-13) 5. ITA No. 5277/DEL/2019 (A.Y. 2014-15) 6. ITA No. 291/DEL/2020 (A.Y. 2016-17) Jaibharat Mandal Ramlila and Dharmshala Vs Income-tax Officer, Society, (Exemptions), Rohtak. Umargate Hansi, Hisar, Haryana-125033 PAN- AAAAJ3492J APPELLANT RESPONDENT Appell…

Raghavdas Educational & Medical Foundation & Research Centre, Pune vs. Commissioner of Income-Tax (Exemption)

In the result, both the appeals of different assessee are allowed

ITA 780/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar
Section 12ASection 143(3)

…nt of registration has been confirmed in two decisions namely, Karnataka Golf Association Vs. Director of Income Tax (2004) 91 ITD 1 ( Bang) and Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust Vs. Commissioner of Income Tax (2007) 17 SOT 281 ( Del) (SB). It was also held that for A.Y. 2003-04 notice under section 148 of the Act was issued and served by the then ACIT, Circle 6 on 12.08.2010. The reason for issue of notice under section 148 of the Act was stated as the assessee trust was not registered under section 12AA of the Act. The assessment was completed under section 143(3) r.w.…

Shree Maruti Devasthan, Pune vs. Commissioner of Income-Tax (Exemption)

In the result, both the appeals of different assessee are allowed

ITA 779/PUN/2016[]Status: DisposedITAT Pune24 May 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016

For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar
Section 12ASection 143(3)

…nt of registration has been confirmed in two decisions namely, Karnataka Golf Association Vs. Director of Income Tax (2004) 91 ITD 1 ( Bang) and Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust Vs. Commissioner of Income Tax (2007) 17 SOT 281 ( Del) (SB). It was also held that for A.Y. 2003-04 notice under section 148 of the Act was issued and served by the then ACIT, Circle 6 on 12.08.2010. The reason for issue of notice under section 148 of the Act was stated as the assessee trust was not registered under section 12AA of the Act. The assessment was completed under section 143(3) r.w.…

Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust v. CIT (17 SOT 281) — Cited in 8 Judgments | BharatTax