CIT v. Radha Swami Satsang

132 ITR 647High Court1981#18995 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Radha Swami Satsang

Sarswati Vidhya Pratishthan M.P, Bhupal vs. The ACIT 2(1), Bhopal

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

…atsang.--AllIndia Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) :TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects of the Sant Satguru and vested in its Central Council and income was always utilised for that purpose and, therefore, assessee was entitled to exemption under ss. 11 and 12." Now coming to the objects and activ…

Scci (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeal filed by the revenue stands dismissed and appeal filed by the assessee stands allowed for statistical purposes

ITA 3574/DEL/2009[2006-07]Status: DisposedITAT Delhi23 Feb 2017AY 2006-07

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. A. K. Sharma, Sr. DR
Section 143(1)Section 143(2)Section 40A(2)(b)

…aid to Japanese company on the brand “golden cruiser 1200 NA”. 5. In respect of the addition made by Ld. AO under section 40A(2)(b) of the Act, Ld. CIT(A) relying upon the decision of Hon’ble Supreme Court in the case of Radha Sowami Satsang case reported in 132 ITR 647, followed principle of consistency, and deleted the addition. 6. Aggrieved by the order of Ld. CIT(A) assessee as well as revenue are cross appeals before us now. 7. Ld. Counsel submits that ground No. 1 in revenue’s and assessee’s appeals are interlinked, pertaining to same addition. We are, therefore, inclined to dispose of these grounds toge…

DCIT, New Delhi vs. M/S. Scci (India) Pvt. Ltd, New Delhi

In the result appeal filed by the revenue stands dismissed and appeal filed by the assessee stands allowed for statistical purposes

ITA 3487/DEL/2009[2006-07]Status: DisposedITAT Delhi23 Feb 2017AY 2006-07

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. A. K. Sharma, Sr. DR
Section 143(1)Section 143(2)Section 40A(2)(b)

…aid to Japanese company on the brand “golden cruiser 1200 NA”. 5. In respect of the addition made by Ld. AO under section 40A(2)(b) of the Act, Ld. CIT(A) relying upon the decision of Hon’ble Supreme Court in the case of Radha Sowami Satsang case reported in 132 ITR 647, followed principle of consistency, and deleted the addition. 6. Aggrieved by the order of Ld. CIT(A) assessee as well as revenue are cross appeals before us now. 7. Ld. Counsel submits that ground No. 1 in revenue’s and assessee’s appeals are interlinked, pertaining to same addition. We are, therefore, inclined to dispose of these grounds toge…

M/S Credai Bengal, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, assessee’s appeal allowed

ITA 381/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Sept 2016AY 2011-2012

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Years:2011-12

Section 11Section 11(1)(a)Section 143(3)Section 2(15)Section 25Section 263

…tsang.—All India Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179 applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) : TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects of the Sant Satguru and vested in its Central Council and income was always utilised for that purpose and, therefore, assessee was entitled to exemption under ss. 11 and 12.” Now coming to the objects and acti…

CIT v. Radha Swami Satsang (132 ITR 647) — Cited in 4 Judgments | BharatTax