CIT v. Bhagwan Shree LaxmiNaraindham Trust

378 ITR 222High Court2015#15740 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 14(2)section 2(17)section 62section 80g(5b)section 115bbcsection 80g(2)anonymous donationsection 11(1)(d)section 11(5)corpus fundaccumulation of incomesection 11(1)(a)

Judgments citing CIT v. Bhagwan Shree LaxmiNaraindham Trust

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…h for charitable and religious purposes. The Ld.Sr.Counsel also relied on the decisions of the Hon’ble Supreme Court in the case of CIT Vs Dawoodi Bohra Jamat (364 ITR 31) and Hon’ble Delhi High Court in the case of CIT Vs Bhagwan Shree LaxmiNaraindham Trust (378 ITR 222). In both these cases, according to him, it was held that ‘religious purpose’ under the Act has a wider meaning and even the spreading of spirituality is a religious purpose. 16. The Ld.Sr.Counsel further submitted that Section 80G operates in a completely different sphere and is different from Section 115BBC(2)(b) and Section 10(23C)(v) of the A…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…h for charitable and religious purposes. The Ld.Sr.Counsel also relied on the decisions of the Hon’ble Supreme Court in the case of CIT Vs Dawoodi Bohra Jamat (364 ITR 31) and Hon’ble Delhi High Court in the case of CIT Vs Bhagwan Shree LaxmiNaraindham Trust (378 ITR 222). In both these cases, according to him, it was held that ‘religious purpose’ under the Act has a wider meaning and even the spreading of spirituality is a religious purpose. 16. The Ld.Sr.Counsel further submitted that Section 80G operates in a completely different sphere and is different from Section 115BBC(2)(b) and Section 10(23C)(v) of the A…

Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…h for charitable and religious purposes. The Ld.Sr.Counsel also relied on the decisions of the Hon’ble Supreme Court in the case of CIT Vs Dawoodi Bohra Jamat (364 ITR 31) and Hon’ble Delhi High Court in the case of CIT Vs Bhagwan Shree LaxmiNaraindham Trust (378 ITR 222). In both these cases, according to him, it was held that ‘religious purpose’ under the Act has a wider meaning and even the spreading of spirituality is a religious purpose. 16. The Ld.Sr.Counsel further submitted that Section 80G operates in a completely different sphere and is different from Section 115BBC(2)(b) and Section 10(23C)(v) of the A…

Shree Sai Baba Sansthan Trust (Shirdi), Mumbai vs. Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…h for charitable and religious purposes. The Ld.Sr.Counsel also relied on the decisions of the Hon’ble Supreme Court in the case of CIT Vs Dawoodi Bohra Jamat (364 ITR 31) and Hon’ble Delhi High Court in the case of CIT Vs Bhagwan Shree LaxmiNaraindham Trust (378 ITR 222). In both these cases, according to him, it was held that ‘religious purpose’ under the Act has a wider meaning and even the spreading of spirituality is a religious purpose. 16. The Ld.Sr.Counsel further submitted that Section 80G operates in a completely different sphere and is different from Section 115BBC(2)(b) and Section 10(23C)(v) of the A…

Assistant Commissioner of Income Tax (Exemption) Circle Bhopal, Bhopal vs. Mayank Welfare Society, Indore

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

…ds construction of new buildings and therefore there were computerized too. We rely on the following case laws :- 22 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 1.Commissioner of Income-tax (Exemption) vs. Bhagwan Shree Laxmi Naraindham Trust (2015) 378 ITR 222(Delhi ) “held, dismissing the appeal, that the question of receipt of anonymous donations could not be addressed within the narrow scope of the specific wording of some of the clause of the trust deed but in the overall context of the actual activities in which the trust was involved in including imparting spiritual education to persons of all ca…

The DCIT, (Exemption) Circle, Bhopal vs. M/S. Mayank Welfare Society, Bhopal

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

…ds construction of new buildings and therefore there were computerized too. We rely on the following case laws :- 22 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 1.Commissioner of Income-tax (Exemption) vs. Bhagwan Shree Laxmi Naraindham Trust (2015) 378 ITR 222(Delhi ) “held, dismissing the appeal, that the question of receipt of anonymous donations could not be addressed within the narrow scope of the specific wording of some of the clause of the trust deed but in the overall context of the actual activities in which the trust was involved in including imparting spiritual education to persons of all ca…

CIT v. Bhagwan Shree LaxmiNaraindham Trust (378 ITR 222) — Cited in 6 Judgments | BharatTax