CIT v. Shri Maheshwari Agrawal Marwari Panchayat

136 ITR 556High Court1982#22564 most cited
3

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

Sections most often in play

Section 11Section 13(1)(b)Section 10(23C)Section 11(1)(a)Section 11(5)Section 12ASection 12A(1)(ac)Section 12A(1)(ac)(i)

Issues it is cited on

section 13(1)(b)section 13(1)section 12a(1)(ac)section 12a(1)section 12absection 12asection 12section 11section 13personbusinessdocument

Judgments citing CIT v. Shri Maheshwari Agrawal Marwari Panchayat

DASHA SHRIMALI KANDOI GNATI,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed, for statistical purpose

ITA 96/RJT/2025[NA]Status: DisposedITAT Rajkot18 Aug 2025

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Kamal Bhambhani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 13Section 2(15)

…tees, Ledger accounts of expenses, Electricity bill and undertaking of trustees were submitted by the appellant Trust. It is worthiwhile to mentioned that Hon'ble Madhya Pradesh High Court in the case of CIT v. Shri Maheshwari Agrawal Marwari Panchayat [1982] 136 ITR 556 held that the Dasha Shrimali Kandoi Gnati Trust established before commencement of 1961 Act for benefit of a particular religious community, bar under section 13(1)(b) would not be applicable, and the trust will be entitled to exemption in respect of its entire income." 9. In conclusion we are of the opinion that the registration of the Trusts…

SHRI VISHA OSWAL MAHAJAN KHAROI, BHACHAU - KUTCHH - GUJARAT.,BHACHAU-KUTCH-GUJARAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 325/RJT/2023[2022-23]Status: DisposedITAT Rajkot09 Jul 2025AY 2022-23

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(b)

…merit in the action of the CIT(E) for declining the exemption claimed under section 11, by invoking provisions of section 13(1)(b) of the Income-tax Act. Hon'ble Madhya Pradesh High Court in the case of CIT v. Shri Maheshwari Agrawal Marwari Panchayat [1982] 136 ITR 556 held that the Trust established before commencement of 1961 Act for benefit of a particular religious community, bar under section 13(1)(b) would not be applicable, and the trust will be entitled to exemption in respect of its entire income." In conclusion we are of the opinion that the registration of the Trusts should not be denied on account…

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)

…ied on the following decisions: 18 i) DCIT vs. M.P. Madhyam (2009) 31 DTR 15 (MP) ii) Samaj Kalyan Parishad vs. ITO 107 TTJ 302 (SB) iii) Gestetner Duplicators P. Ltd. vs. CIT (1979) 117 ITR 1 (SC) iv) CIT vs. Shri Maheshwari Agrawal maryari 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…

CIT v. Shri Maheshwari Agrawal Marwari Panchayat (136 ITR 556) — Cited in 3 Judgments | BharatTax