CIT v. Palghat Shadi Mahal Trust

254 ITR 212Supreme Court of India2002#5018 most cited

What is CIT v. Palghat Shadi Mahal Trust authority for?

A charitable trust established for the benefit of a specific community is disqualified from exemption under section 11 if it extends benefits to other communities, as this violates the provisions of section 13(1)(b).

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Palghat Shadi Mahal Trust · 254 ITR 212 · section 13(1)(b) · section 11 · charitable trust · exemption · disqualification · benefit of Muslims · extension of benefits

Also reported as

120 Taxmann 889

Sections most often in play

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

Issues it is cited on

section 13(1)(b)section 13(1)section 12ab(4)section 13(1)(c)registration under section 12asection 12ab(1)section 2(15)childsection 12a(1)(ac)(iii)section 12absection 80g(5)(iii)section 12aa

Judgments citing CIT v. Palghat Shadi Mahal Trust

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 154/HYD/2021[2007-08]Status: DisposedITAT Hyderabad28 Nov 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA P Murali Mohan RaoFor Respondent: MS U Mini Chandran, CIT-DR
Section 131Section 153ASection 50CSection 68

…in the absence of any incriminating material for the assessment year under consideration which was not pending as on the date of search. This proposition has attained finality as held by the Hon'ble Supreme Court in the case of Pr. CIT vs., Abhisar Buildwell 254 ITR 212 (SC). Therefore, prima facie the 17 ITA.No.154/Hyd./2021 addition made by the Assessing Officer of Rs.1,17,50,000/- u/sec.50C in the proceedings u/sec.153A in the absence of any incriminating material when the assessment was not pending as on the date of search is absolutely against the law and not sustainable. Even otherwise, the addition on the…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR : Shr…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 134/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'C' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 15/10/2025 घोषणा की तारीख / Date of Pronouncement: 17/11/2025 आदेश/ORDE…

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1185/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

…that the application of section 13(1)(b) to be seen at the time of assessment for determining exemption Further the headnotes of the decision in case of Palghat Shadi Mahal Trust read as follows: COMMISSIONER OF INCOME TAX vs. PALGHAT SHADI MAHAL TRUST (2002) 254 ITR 212 (SC) Charitable Trust—Exemption under s. 11—Disqualification under s. 13(1)(b)— Trust for benefit of Muslims—Trust created for educational social, economic and religious development of Muslims as recognised by Muslim Law— Extension of benefits to other communities impermissible— Trust disqualified under s. 13(1)(b) from availing benefit of s. 11…

AKHIL BHARATVARSHIYA PAPEEK ASHRAM TRUST,AJMER vs. CIT EXEMPTION, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1184/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25
For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

…the application of section 13(1)(b) to be seen at the time of assessment for\ndetermining exemption\nFurther the headnotes of the decision in case of Palghat Shadi Mahal Trust read\nas follows:\nCOMMISSIONER OF INCOME TAX vs. PALGHAT SHADI MAHAL TRUST\n(2002) 254 ITR 212 (SC)\nCharitable Trust—Exemption under s.11—Disqualification under s.\n13(1)(b)— Trust for benefit of Muslims—Trust created for educational\nsocial, economic and religious development of Muslims as recognised by\nMuslim Law- Extension of benefits to other communities impermissible—\nTrust disqualified under s.13(1)(b) from availing benefit of s.1…

SHRI VAISHNAV SADHU (BAVA VAIRAGI) GNATI TRUST MAHUVA,BHAVNAGAR vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 806/AHD/2023[NA]Status: DisposedITAT Ahmedabad16 Apr 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 806/Ahd/2023 Shri Vaishnav Sadhu CIT(Exemption), (Bava Vairagi) Gnati Ahmedabad Trust Mahuva Vs Hanu Mant Bag B/H High School, Kumbharwad, Satubangh Apartment (Respondent) Mahuva Bhavnagar-364001 PAN: AANTS7969K (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing : 09-04-2025 Date of pronouncement : 16-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed…

PORWAL YUVAK SANGH KOTA,KOTA vs. CIT EXEMPTION, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 708/JPR/2024[2023-24 ]Status: DisposedITAT Jaipur20 Dec 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 12ASection 13

…ave taken note of the Para 3 of the Ld. CIT (E)'s order, wherein he categorically pointed out that the trust is meant for the benefit of Porwal Samaj only and relied upon the decisions of the Hon'ble Apex Court in the case of CIT vs. Palghat Shadi Mahal Trust 254 ITR 212 and CIT, Ujjain vs. Dawoodi Bohra Jamat, Civil Appeal No. 2492 of 2014. 4. But, as per the scheme of the Act, reliance placed by the Ld. CIT (E) on CIT, Ujjain vs. Dawoodi Bohra Jamat, Civil Appeal No. 2492 of 2014, 222 Taxman 228 (SC) is misplaced. As the Hon'ble Apex Court held as under: "Under the scheme of the Act, sections 11 and 12 are subs…

BRAHMAKSHATRIYA KANJI DAMJI HINDU SARVAJANIK DHARAMSHALA PALITANA,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 744/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Dec 2024

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 12Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 744/Ahd/2024 (Assessment Year: - ) Brahmakshatriya Kanji Damji Vs. Hindu Sarvajanik Dharamshala CIT (Exemption) Palitana, Ahmedabad Sarvajanik Dharamshala Palitana, Chamundakrupa, Opp. Bhagimi Tramandal Sarvoday Society, Palitana, Bhavnagar-364270 [PAN : AAETB 7023 J] (Appellant) .. (Respondent) Appellant by : Shri Mohit Balani, AR Respondent by: Shri Aarsi Prasad, CIT-DR Date of Hearing 03.12.2024 Date of Pronouncement 09.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-…

SHRI UMRALA TALUKA SARDAR PATEL PRAJAPATI SAMAJ TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, in view of the above observations, the matter is restored to the file of CIT

ITA 894/AHD/2023[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Umrala Taluka The CIT(Exemption), Sardar Patel Prajapati Ahmedabad Samaj Trust Vs Village Umrala VIA Dhola Junction Tal: Umrala Bhavnagar-364330 Gujarat PAN: AAMTS3322D (Respondent) (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Date of hearing : 02-09-2024 Date of pronouncement : 06-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…refused by CIT(E) on this ground is unjustified. 2. The Ld. CIT(E) by referring to the constitution dt. 31.03.2008 (PB 26-35) and by referring to section 13(1)(b) of the Act and the decision of Hon’ble Supreme Court in case of CIT Vs. PalghatShadi Mahal Trust 254 ITR 212 & CIT Vs. Dawoodi Bohra Jamat held that assessee is making distinction on the basis of religion and restricting several benefits only for Jain Shwetamber Community.It is submitted that CIT(E) has incorrectly observed that assessee is meant for the benefit of Jain Shwetamber Community. From the object clause of constitution dt.31.03.2008 (PB 26-27…

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

…refused by CIT(E) on this ground is unjustified. 2. The Ld. CIT(E) by referring to the constitution dt. 31.03.2008 (PB 26-35) and by referring to section 13(1)(b) of the Act and the decision of Hon’ble Supreme Court in case of CIT Vs. PalghatShadi Mahal Trust 254 ITR 212 & CIT Vs. Dawoodi Bohra Jamat held that assessee is making distinction on the basis of religion and restricting several benefits only for Jain Shwetamber Community.It is submitted that CIT(E) has incorrectly observed that assessee is meant for the benefit of Jain Shwetamber Community. From the object clause of constitution dt.31.03.2008 (PB 26-27…

BHARITAYA JAIN SANGHATANA,KOTA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 87/JPR/2024[NOT APPLICABLE ]Status: DisposedITAT Jaipur20 Sept 2024

Bench: this Appellate Tribunal. 3. Arguments heard. File perused. 4. It may be mentioned here that earlier on 07.08.2024 on behalf of the appellant, a paper book was submitted with Index depicting 21 documents. Today, fresh Index to the said paper book consisting of only 20 documents has been furnished. Copy supplied to Ld. DR for the Department.

For Appellant: Shri Sidhartha Ranka, Adv &For Respondent: Ms. Alka Gautam (CIT)
Section 12A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 87/JPR/2024 Bharitaya Jain Sanghanatana, cuke The CIT (Exemption) Jaipur. H. No. 357-B Talwandi, Vs. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AA DTB6311J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Sidhartha Ranka, Adv & Miss. Swatika Jha, Adv. jktLo dh vksjls@Revenue by: Ms. Alka Gautam…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 667&668/Ahd/2023 (Assessment Year: 2023-24) Bhojalram Leuva Patel Seva Vs. Commissioner of Income Samaj Trust, Tax, (Exemptions), Devki Galol, Tal-Jetpur, Devki Ahmedabad Galol B.O., Devki, Galol, Gujarat-360370 [PAN No.AAETB0727F] (Appellant) .. (Respondent) Shri Darshak Thakkar, A.R. Appellant by : Respondent by: Shri Kamlesh Makwana, CIT D.R. Date of Hearing 02.04.2024 30.04.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the a…

ANJUMAN E NUSRATUL MUSLIMIN TANKARIA,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.59/Ahd/2023 (Assessment Year: 2022-23) Anjuman E Nusratul Muslimin Vs. Commissioner Of income Tax Tankaria, (Exemption), At & P.O. Tankaria, Ahmedabad Bharuch, Gujarat-392240 [PAN No.AAFTA4804P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal V. Shah, A.R. Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 15.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

SHRI BUHARI VIBHAG DASHA SHRIMALI JAIN GNYATI SAMAJ,VALOD, TAPI, SURAT vs. THE CIT(EXEMPTION), AHEMDABAD, AHEMADABAD

In the result, this appeal of assessee is allowed for statistical purposes

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Shri Buhari Vibhag Dasha The Commissioner of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, PAN: AAATU 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. APPELLANT RESPONDEDNT Assessee by Shri Hiren Vepari, CA & Miss Himali Mistri CA Department by Shri Ashok B. Koli (CIT-DR) Date…

SINDHU SEVA SAMITI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.214/SRT/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The CIT(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATM3808N (Appellant) (Respondent) आयकर अपील सं./ITA No.265/SRT/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The CIT(Exemption), TP No.3 FP 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./PA…

MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.214/SRT/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The CIT(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATM3808N (Appellant) (Respondent) आयकर अपील सं./ITA No.265/SRT/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The CIT(Exemption), TP No.3 FP 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./PA…

THE INCOME TAX OFFICER, (EXEMPTION), JALANDHAR vs. K.M.V. COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 623/ASR/2017[2011-12]Status: DisposedITAT Amritsar16 Mar 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)
Section 10Section 147

…tion and ‘solely’ in any sense cannot be overlooked because existence of the power is more relevant rather than its actual exercise. The primacy of the object clause was also reiterated by the Apex Court in the case of CIT vs. Palghat Shadi Mahal Trust [2002] 254 ITR 212 (SC), therefore, the argument of the Ld. AR based on the decision followed by the Tribunal not sustainable, where the object clause other than the education also form part of its constituting charter, however, considering the object of the Vedic dharma, Brahamchariya, Aryan culture, classical Sanskrit and Vedas, in our considered view could be re…

THE INCOME TAX OFFICER, (EXEMPTION), JALANDHAR vs. K.M.V. COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 622/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)
Section 10Section 147

…tion and ‘solely’ in any sense cannot be overlooked because existence of the power is more relevant rather than its actual exercise. The primacy of the object clause was also reiterated by the Apex Court in the case of CIT vs. Palghat Shadi Mahal Trust [2002] 254 ITR 212 (SC), therefore, the argument of the Ld. AR based on the decision followed by the Tribunal not sustainable, where the object clause other than the education also form part of its constituting charter, however, considering the object of the Vedic dharma, Brahamchariya, Aryan culture, classical Sanskrit and Vedas, in our considered view could be re…

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