CIT v. Dawoodi Bohra Jamat

364 ITR 31Supreme Court of India2014#1378 most cited

What is CIT v. Dawoodi Bohra Jamat authority for?

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

83

judgments rely on this decision, according to BharatTax’s citation analysis of 371,886 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Dawoodi Bohra Jamat · Section 13(1)(b) · Section 11 · Section 12A · Section 2(15) · charitable trust · religious trust · general public utility · benefit not restricted to particular community · trust registration · income tax exemption · objects of trust

Also reported as

222 Taxmann 228

Sections most often in play

Section 12ASection 12ABSection 11Section 13(1)(b)Section 80GSection 2(15)Section 80G(5)Section 12A(1)(ac)(iii)

Issues it is cited on

section 13(1)(b)section 80g(5b)section 13(1)section 115bbccorpus fundsection 80g(2)anonymous donationsection 11(1)(d)section 12ab(4)section 12ab(1)(b)(ii)section 11(5)section 11(1)(a)

Judgments citing CIT v. Dawoodi Bohra Jamat

Commissioner of Income Tax (Exemption) vs. Trust

The appeal is dismissed

ITA/269/2015HC Delhi07 Sept 2015
Section 115Section 115BSection 12ASection 260A

…impugned order dated 20th August 2014 the ITAT while allowing the Assessee‟s appeal concluded, after discussing the relevant clauses of the Trust Deed as well as the decision of the Supreme Court in Commissioner of Income-Tax v. Dawoodi Bohra Jamat (2014) 364 ITR 31 (SC), that the AO and CIT had proceeded "on a very narrow and incorrect understanding in holding that the Assessee Trust was engaged in spreading spirituality and since Section 115BBC only exempts religious trust, a trust allegedly 2015:DHC:7375-DB ITA 269/2015 Page 6 of 12 imparting spiritual knowledg…

Mool Chand Khairati Ram Trust vs. Director of Income Tax (Exemptions)

The appeal is disposed of

ITA/141/2013HC Delhi27 Jul 2015
For Appellant: Mr C.S. Aggarwal, Senior Advocate withFor Respondent: Mr. Raghvendra Singh, Junior Standing Counsel
Section 11Section 11(1)(a)Section 12ASection 2(15)Section 260A

…ed under section 2(15) of the Act, however, this was not sufficient for availing exemption under Section 11(1) of the Act. 16. Mr. Singh referred to the decision of the Supreme Court in Commissioner of Income Tax, Ujjain v. Dawoodi Bohara Jamat: (2014) 364 ITR 31 (SC) in support of his contention that the exemption under Section 11(1) of the Act would be available only if the income of the Assessee was applied for its objects. He also referred to the decision of a Division Bench of this Court in Director of Income Tax (Exemption) v. NBIE Welfare Society: (2015) 370 ITR 0490 (Delhi) in support of his…

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 163 / 2012 COMMISSIONER OF INCOME TAX, JAIPUR-II ,JAIPUR ----Appellant Versus BHAGWAN MAHAVEER PURSHARTH PRENA NIDHI NYAS, SHRI DIGAMBER JAIN MANDIR PASRAVNATH MARG, SECTOR-7, JAWAHAR NAGAR, JAIPUR ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.D. Mathur for Mr. R.B. Mathur For Respondent(s) : Mr. Siddharth Ranka _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Order 11/09/2017 1…