CCE v. Hari Chand Shri Gopal

1 SCC 236Supreme Court of India2011#3326 most cited

What is CCE v. Hari Chand Shri Gopal authority for?

The doctrine of substantial compliance allows for leniency when minor or inconsequential procedural requirements are not met, as long as the essence and substance of the conditions for exemption are fulfilled. However, mandatory conditions must be strictly obeyed.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

CCE v. Hari Chand Shri Gopal · substantial compliance · mandatory conditions · directory conditions · essence and substance · exemption conditions

Sections most often in play

Section 11(1)(a)Section 13(3)Section 143(3)Section 13(1)(c)Section 13(2)(h)Section 139(1)Section 143(1)Section 143(2)

Issues it is cited on

section 80a(5)section 80agross total incomesection 144csection 10section 139(1)section 80previous yearsection 139section 143(2)section 25section 142(1)

Judgments citing CCE v. Hari Chand Shri Gopal

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…preted in favour of the assessee who is claiming benefit thereunder.14 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: [2011] 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: [1990] 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applic…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…preted in favour of the assessee who is claiming benefit thereunder.14 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: [2011] 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: [1990] 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applic…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…preted in favour of the assessee who is claiming benefit thereunder.14 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: [2011] 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: [1990] 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applic…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…reted in favour of the assessee who is claiming benefit thereunder.14 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: [2011] 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: [1990] 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applic…

M/S.L.R.Brothers, Indo Flora Ltd. Through Its Director vs. Comissioner of Central Excise

C.A. No.-007157-007157 - 2008Supreme Court01 Sept 2020

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 28

…ity must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. A Constitution Bench of this Court in Hansraj Gordhandas v. CCE and 17 (2011) 1 SCC 236 35 Customs held that (Novopan India Ltd. case, SCC p. 614, para 16) “16. … such a notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the c…

M/S.Chevayur Service Co-Op Bank Ltd, Calicut vs. The ITO, Ward-1(1), Kozhikkode

ITA 153/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Jun 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Arjun NedungadiFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 4Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…laws. It is therefore prayed that this Honorable Bench grant your appellant deduction u/s 80P(2)(a)(i). 06. The learned Commissioner of Income Tax (Appeals) has relied on the decision of the Supreme Court of India in the case of Hari Chand Shrigopal, [2011] 1 SCC 236, held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State.". It is submitted that there is no doubt or ambiguity in your appellant's case. The doubt has arisen on accou…

M/S.Chevayur Service Co-Op Bank Ltd, Calicut vs. The ITO, Ward-1(1), Kozhikkode

ITA 152/COCH/2020[2009-10]Status: DisposedITAT Cochin24 Jun 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Arjun NedungadiFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 4Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…laws. It is therefore prayed that this Honorable Bench grant your appellant deduction u/s 80P(2)(a)(i). 06. The learned Commissioner of Income Tax (Appeals) has relied on the decision of the Supreme Court of India in the case of Hari Chand Shrigopal, [2011] 1 SCC 236, held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State.". It is submitted that there is no doubt or ambiguity in your appellant's case. The doubt has arisen on accou…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…preted in favour of the assessee who is claiming benefit thereunder.14 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: [2011] 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: [1990] 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applic…

Ramnath and Co vs. The Commissioner of Income Tax

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

…in matters of taxation has to be preferred.” 59 17.1. In Dilip Kumar & Co., the Constitution Bench of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: (2011) 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: (1990) 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the appli…

Commnr. of Customs (Import), Mumbai vs. M/S. Dilip Kumar and Company

C.A. No.-003327-003327 - 2007Supreme Court30 Jul 2018

Bench: A Bench Of Two­Judges. The Matter Then Went Before A Three­Judge Bench Consisting One Of Us (Ranjan Gogoi, J.). The Three­ Judge Bench Having Noticed The Unsatisfactory State Of Law As It Stands Today, Opined That The Dicta In Sun Export Case (Supra), Requires Reconsideration & That Is How The Matter Has Been Placed Before This Constitution Bench. 2

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3327 OF 2007 COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI …APPELLANT(S) VERSUS M/S. DILIP KUMAR AND COMPANY & ORS. …RESPONDENT(S) J U D G M E N T N . V . R A M A N A , J . 1. This Constitution Bench is setup to examine the correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay, (1997) 6 SCC 564 [hereinafter referred as ‘Sun Export Case’ for brevity], namely the question is ­ What is the interpretative rule to be applied while interpreting…

Oil & Natural Gas Corp. Ltd vs. Commnr. of Income Tax

C.A. No.-000730-000730 - 2007Supreme Court01 Jul 2015
Section 160Section 24Section 24ASection 80B

…A.P. and Jagdambika Pratap Narain Singh v. CBDT.) Specifically, insofar as an exemption notification is concerned the view expressed in Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopal and Others2 would require notice. 2 (2011) 1 SCC 236 Page 13 JUDGMENT 13 29. The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that exemption or concession. A provision providing for an exemption, concession or exception, as the case may be, has to be construed strictly with certain exceptions depending upon the settings on which the pr…

M/S. B.P.L. Ltd vs. Commnr. of Central Excise, Calicut

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

…t of it must go to the State. A Constitution Bench of this Court in Hansraj Gordhandas v. CCE and Customs (AIR 1970 SC 755 : (1969) 2 SCR 253) held that (Novopan India Ltd. Case, SCC p. 614, para 16): “16...such a notification has to be interpreted 2 (2001) 1 SCC 236 Civil Appeal Nos. 5523 & 6037 of 2004 Page 16 of 19 Page 17 JUDGMENT in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should…

M/S. B.P.L. Ltd vs. Commnr. of Central Excise, Calicut

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

…t of it must go to the State. A Constitution Bench of this Court in Hansraj Gordhandas v. CCE and Customs (AIR 1970 SC 755 : (1969) 2 SCR 253) held that (Novopan India Ltd. Case, SCC p. 614, para 16): “16...such a notification has to be interpreted 2 (2001) 1 SCC 236 Civil Appeal Nos. 5523 & 6037 of 2004 Page 16 of 19 Page 17 JUDGMENT in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should…

Commnr. of Central Excise, Surat-I vs. M/S. Favourite Industries

C.A. No.-000949-000949 - 2004Supreme Court29 Feb 2012
Section 11ASection 58

…JUDGMENT IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.949 OF 2004 COMMISSIONER OF CENTRAL EXCISE, SURAT-I APPELLANT VERSUS M/S.FAVOURITE INDUSTRIES RESPONDENT W I T H C.A.NO.3588 OF 2005 C.A.NO.3638 OF 2006 C.A.NO.1388 OF 2008 O R D E R For the sake of convenience, we take the facts in C.A.NO.949/2004, for disposal of these appeals. 1. This appeal is directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 1 JUDGMENT 'the Tribunal'), Mumb…

M/S. I.O.C.L vs. Commissioner of Central Excise, Vadodara

C.A. No.-004530-004532 - 2005Supreme Court13 Jan 2012
Section 35L

…k the view that if there was substantial compliance of the procedure laid down in Chapter X of the Rules, exemption could be granted. In the case of Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal [2010 (260) ELT 3 (SC)] = [(2011) 1 SCC 236] a Constitution Bench of this Court considered the decisions of this Court in Thermax Private Limited v. The Collector of Customs (Bombay), New Customs House (supra) and Collector of Central Excise, Jaipur v. J.K. Synthetics (supra) and held that a provision for exemption, concession or exception, as the case may be, has to be construe…