CIT v. Paramhans Ashram Trust

203 ITR 711High Court1993#19805 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 13(1)(b)Section 11Section 12ASection 12ABSection 80GSection 10(23C)Section 11(1)(a)Section 11(5)

Issues it is cited on

section 13(1)(b)section 12a(1)(ac)(i)section 12ab(1)section 12ab(1)(b)section 13(1)section 12a(1)(ac)section 80g(5)section 12aasection 12absection 80gsection 12asection 12

Judgments citing CIT v. Paramhans Ashram Trust

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…aryari Panchayat (1982) 136 ITR 556 (MP) v) Shree Soni Nyat Samast Vadi vs. CIT vide ITA No.277/RJT/2019, order dated 09.07.2024 vi) CIT(E) vs. Mukund Bhavan Trust vide ITA No.683 of 2018, order dated 05.08.2022 vii) CIT vs. Paramhans Ashram Trust reported in 203 ITR 711 (Raj) viii) Farman Ali Khan vs. Mohd. Raza Khan and Anr. AIR 1950 ALL 62 ix) Deokinandan V. Murlidhar (SC) 1957 AIR 133 x) CWT vs. H.E.H. The Nizam’s Supp. & Religious Endow. Trust (1973) 89 ITR 80 (AP) xi) DIT (Exemptions) vs. Sheth Mafatlal Gagalbhai Foundation Trust reported in 249 ITR 533 (Bom) v) CBDT Circular No.387, dated 07.06.1984 vi) CI…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), 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)

…munity. The objects, as explained in the preceding paragraphs, do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of Section 13(1)(b) of the Act.” CIT Vs. Paramhans Ashram Trust (1993) 203 ITR 711 (Raj.) The relevant extract from Para 4 of the order is reproduced as under:- “4. According to the main objects, the maintenance of the existing Dharamshalas, help of Agarwal and other widows and children, feeding of mendicants and construction of new dharamshalas and schools, and help of the destitutes cannot be said to be restricted in respect…

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), 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)

…munity. The objects, as explained in the preceding paragraphs, do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of Section 13(1)(b) of the Act.” CIT Vs. Paramhans Ashram Trust (1993) 203 ITR 711 (Raj.) The relevant extract from Para 4 of the order is reproduced as under:- “4. According to the main objects, the maintenance of the existing Dharamshalas, help of Agarwal and other widows and children, feeding of mendicants and construction of new dharamshalas and schools, and help of the destitutes cannot be said to be restricted in respect…

Shree Jain Samiti, Jaipur vs. CIT(Exemptions), Jaipur

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

ITA 904/JPR/2016[]Status: DisposedITAT Jaipur10 Feb 2017

Bench: Us. The Ld Ar Of The Assessee Has Reiterated The Submission As Made In The Written Submissions & Vehemently

For Appellant: Shri H.P. Gurjar (CIT)For Respondent: Shri P.C. Parwal (CA) fu/kZkfjrh dh vksj ls@
Section 12ASection 2Section 2(15)

…e by the Revenue for opinion of the Court pertaining to the asst. yrs 1970-71, 1971-72, 1976-77 and 1977- 78 between the same parties. The reference has been answered by this court in case title CIT vs. Paramhans Ashram Trust (1993) 113 CTR (Raj) 433 : (1993) 203 ITR 711 (Raj). Dealing with the same issue, the Division Bench of this court held as under : “ In order to appreciate the arguments of learned counsel for the Revenue, it has to be seen as to whether the trust is a private trust or 4 Shree Jain Samiti a public charitable trust. Normally, in a private trust, the beneficial interest is vested in one or m…

CIT v. Paramhans Ashram Trust (203 ITR 711) — Cited in 4 Judgments | BharatTax