CIT v. Shri Agastyar Trust

149 ITR 609Reported decision#8772 most cited

What is CIT v. Shri Agastyar Trust authority for?

A prior decision on whether a trust is charitable in nature operates as res judicata and prevents the same issue from being re-litigated in subsequent assessment years, provided the trust's objects remain unchanged.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Shri Agastyar Trust · 149 ITR 609 · res judicata · charitable trust · exemption · assessment year · re-agitation · settled issues · trust objects · consistency

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utilitysection 12a(a)section 13(2)section 11(4a)section 13(3)section 13(1)(c)section 11(1)(a)section 13(1)section 40a(2)section 11(1)

Judgments citing CIT v. Shri Agastyar Trust

Deputy Commissioner of Income Tax, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 344/ASR/2010[2007-08]Status: DisposedITAT Amritsar07 Dec 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 421/ASR/2009[2006-07]Status: DisposedITAT Amritsar07 Dec 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

The DCIT, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 39/ASR/2007[2003-04]Status: DisposedITAT Amritsar07 Dec 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

DCIT, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 328/ASR/2007[2004-05]Status: DisposedITAT Amritsar07 Dec 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 177/ASR/2006[2001-02]Status: DisposedITAT Amritsar07 Dec 2023AY 2001-02

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 272/ASR/2004[1997-98]Status: DisposedITAT Amritsar07 Dec 2023AY 1997-98

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S. Sadhu Singh Hamdard Trust, Jalandhar

ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

M/S Sadhu Singh Hamdard Trust, Jalandhar vs. The Addl. Commissioner of Income Tax, Jalandhar

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some of whichare vulnerable. 11. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu S…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…is no change in the objects of the trust during the year and such objects when found permissible for exemption in the past, notwithstanding the fact that it has manifold objects some of which are vulnerable. Further in the case of CIT vs. Shri Agastyar Trust: 149 ITR 609, the Madras Court held that it is well established that a decision on the question whether certain trust is a charitable trust or not, which has nothing to do with the fluctuations in the income year-after-year, will operate as res judicata and the same question cannot be re-agitated subsequently. In the following decisions, too, the Courts have…