CIT v. Palghat Shadi Mahal Trust

254 ITR 212Supreme Court of India2002#4933 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 366,339 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

Commissioner of Income Tax-(Exemptions) vs. M/S Indian Society of the Church of Jesus Christ of Latter Day Saints

The appeal is dismissed

ITA/319/2017HC Delhi07 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 11Section 12ASection 13Section 260A

…y sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature [CIT v. Andhra Chamber of Commerce (1965) 55 ITR 722]” 14. After noticing the decision in CIT v. Palghat Shadi Mahal Trust [2002] 254 ITR 212 (SC), the Supreme Court in Dawoodi Bohra Jamat (supra) concluded as under: “In the present case, the objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam. We have already noticed that the perusal of the objects and purposes of the respondent- trust would clearly demonstrate that the activ…

Ministry of Compassion India, Jaipur vs. Commissioner of Income Tax- Exemptions, Jaipur

In the result, both the appeals are allowed for statistical purposes

ITA 713/JPR/2015[2015-16]Status: DisposedITAT Jaipur15 Jun 2017AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Verindra Mehta (CIT)
Section 11Section 12ASection 13(1)Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5)(vi)

…f the Act, 1961 and cannot be held as charitable u/s 2(15) of the IT Act, 1961. Accordingly, the Ministry of Compassion India Vs. CIT(E), jaipur ld CIT(E) rejected the application of assessee for registration u/s 12AA by placing reliance on cases reported at 254 ITR 212 (SC), 223 Taxman 353 (All.) and 356 ITR 328 (Mad.). As the application for registration u/s 12AA was rejected, as a consequent thereto, the application for grant of exemption u/s 80G(5) of the Act, 1961 was also rejected. 3. During the course of hearing, the ld. AR submitted that for grant of registration u/s 12AA, the ld CIT, as per sub-section…

The Christia Literature Society, Chennai vs. JCIT (OSD), Chennai

In the result, I set aside the orders of the lower authorities

ITA 2818/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Apr 2017AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Smt. B. Jaisheila, C.AFor Respondent: Shri. B. Sahadevan, IRS, JCIT
Section 11

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.2818/Mds/2016 "नधा"रण वष" /Assessment year : 2009-2010 The Christian Literature Society, Vs. The Joint Commissioner of No.68, Evening Bazar Road, Income Tax, Park Town, OSD (exemptions)-II, Chennai 600 003. Chennai. [PAN AAACT 2862J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Smt. B. Jaisheila, C.A. ""यथ" क" ओर से /Respondent by : Shri. B. Sahadevan, IRS, JCIT. : सु…

Motiwala Upliftment Social Trust, Mumbai vs. DIT (E), Mumbai

In the result, the appeal filed by the appellant Trust is allowed

ITA 5213/MUM/2013[2013-14]Status: DisposedITAT Mumbai21 Sept 2016AY 2013-14

Bench: Shri R.C.Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: -

For Appellant: Shri. Mr. Vijay JoshiFor Respondent: Shri. G. Nanthakumar
Section 12ASection 13(1)(b)

…of DIT(E) submitted that the authority below has passed the impugned order in accordance with the law laid down by the Hon’ble Supreme Court in State of Kerala v. M.P. Shanti Verma Jain 231 ITR 787 (SC), CIT v. Palghat Shdi Mahal 3 Assessment Year: - Trust 254 ITR 212 (SC) and Hon’able High Court of J&K in Ghulam Mohidin Trust v. CIT 248 ITR 587 (J&K). 4. We have heard the rival submissions and also perused the material placed before us including the case laws relied upon by the parties. From the language of section 12A of the Act it is clear that at the stage of registration under section 12A of the Act the…