Dharm Mahaveer Dal v. CIT

252 ITR 46Reported decision#9589 most cited

What is Dharm Mahaveer Dal v. CIT authority for?

Proceedings before the CIT(E) that violate the principle of natural justice, such as inadequate notice or opportunity to be heard, are bad in law and deserve to be set aside. Such matters are often remanded for fresh adjudication.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Dharm Mahaveer Dal v. CIT · 252 ITR 46 · principle of natural justice · violation of natural justice · CIT(E) proceedings · bad in law · set aside · remand · reasonable opportunity

Sections most often in play

Section 10(23C)Section 12AB

Issues it is cited on

section 12ab(4)section 12ab(1)(b)(ii)section 12ab(1)(b)(i)section 12ab(1)section 12ab(1)(b)section 12a(1)(ac)(vi)section 12a(1)(ac)(iii)section 80g(5)section 12absection 80gsection 12asection 12

Judgments citing Dharm Mahaveer Dal v. CIT

Krantidevta Savitribai Phule Shikshan Sanstha, Kalyan vs. Commissioner of Income Tax-(Exemption), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 585/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Apr 2025AY 2023-24

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhankrantidevta Savitribai Phule Cit(Exemptions), Shikshan Sansthan R. No. 322, 3Rd Floor, Income C/O- Himanshu Gandhi, 16Th Floor, D Vs. Tax Office, Pmt Building, Wing, Trade World Tower, Kamala Shankar Seth Road, Pune, Mill Compound, Lower Parel, Maharashtra-411 037 Mumbai- 400 013 Pan: Aactk4976F (Appellant) (Respondent)

Section 10Section 12A

…natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside. 6. In view of the aforestated discussion and the ratio laid down by the Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46, the impugned proceedings culminated in violation of principles of natural justice are in our considered view deserves to be set- aside as contra-legem. In the event, without offering any comment on merits of the case, we deem it fit to remand the matter back to the file of Ld. CIT(E) with a direction to accord a reasonable opportunity to the appe…

Ram Swaroop Memorial Charitable Trust, Bareilly vs. C.I.T. (E), Lucknow

ITA 33/LKW/2021[NA]Status: DisposedITAT Lucknow20 Jun 2024

Bench: Hon’Ble Shri Sudhanshu Srivastava & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.33/Lkw/2021

For Appellant: Mr P K Kapoor [‘Ld. AR]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 12ASection 80G

…tunity would be violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserves to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 8. In present case the action of the Ld. CIT(E) has suffered from sufficiency of reasonable opportunity to the appellant to adduce necessary evidential material in support of its claim and to represent effectively vis-à-vis to comply with the requirements sought through SCN. It shall be worthy to underline that the opportunity of being heard shou…

Shri Saraswati Education Society, Akola vs. CIT, Exemption, Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 231/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

…231/PUN/2023 violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 8. Without finding much fault with the impugned orders, the appellant candidly accepted its inaction, however to our satisfaction has explained the reasons beyond such non-compliance. These reasons in our considered view are sufficiently reasonable to set-aside the impugned orders and remand the matter back to the file of Ld. respondent for de-no…

Pdkv Research and Incubation Foundation, Akola vs. CIT, Exemption, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 230/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 230/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 8

…e-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down ITAT-Nagpur Page 3 of 4 PDKV Research & Incubation Foundation by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 7. In view of the aforestated circumstances we see no reasons to reject the prayer seeking one more opportunity for making good the default. In the event without offering any comment on merits of the case, we set-aside the impugned order and remand the matter back to the file of Ld. CIT(E) for de-nova adjudication with a direction to accord a ONE…

Hasamseth Pablik Laybrari and Cheritebal Trust, Akola vs. CIT, Exemption, Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 229/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

…unity would be violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 8. For the aforestated reasons, without commenting on merits of the case we deem it fit to set-aside the impugned orders and remand the matter back to the file of Ld. CIT(E) for de-nova adjudication in accordance with law subject to our observation noted at para 4.1 hereinbefore. Needless to state that the assessee shall be provided with not more…

Hasamseth Pablik Laybrari and Cheritebal Trust, Akola vs. CIT Exemption, Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 226/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

…unity would be violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 8. For the aforestated reasons, without commenting on merits of the case we deem it fit to set-aside the impugned orders and remand the matter back to the file of Ld. CIT(E) for de-nova adjudication in accordance with law subject to our observation noted at para 4.1 hereinbefore. Needless to state that the assessee shall be provided with not more…

Shri Sarawati Education Society, Akola vs. CIT Exemption, Pune

Appeals are ALLOWED FOR STATISTICAL

ITA 225/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

…231/PUN/2023 violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 8. Without finding much fault with the impugned orders, the appellant candidly accepted its inaction, however to our satisfaction has explained the reasons beyond such non-compliance. These reasons in our considered view are sufficiently reasonable to set-aside the impugned orders and remand the matter back to the file of Ld. respondent for de-no…

Snigmay Foundation, Pune vs. Commissioner of Income Tax, Exemption, Pune

The appeal is allowed for statistical purpose in above terms

ITA 1349/PUN/2023[-]Status: DisposedITAT Pune04 Jan 2024

Bench: Shri Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1349/Pun/2023 Snigmay Foundation B-13, Sai Garden Housing Society, Pimple Saudagar, Pune-411027. Pan:Abfts4197J . . . . . . . अपीलार्थी / Appellant

For Appellant: NoneFor Respondent: Mr Ajay Kumar Kesari
Section 80GSection 80G(5)

…unity would be violative of principle of natural justice, which de-facto turns the proceedings bad in law and therefore deserving to be set-aside in view of the ratio laid down by Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46. 6. In view of the aforestated discussion, we hold that the impugned action of is violative of principle of natural justice thus deserves to be set-aside and ordered accordingly. Therefore without offering any comment on merits of the case, we deem it fit to remand the matter back to the file of Ld. CIT(E) with a direction to accord a reasonable o…

Seth Bechardas Manchand Jain Shwet Amber Trust, Pune vs. Commissioner of Income Tax, Exemption, Pune

The appeal is allowed for statistical purpose in above terms

ITA 1029/PUN/2023[-]Status: DisposedITAT Pune27 Oct 2023

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1029/Pun/2023 Seth Bechardas Manchand Jain Shwet Amber Trust 797, Jayraj Bhavan, Shukrawar Peth, Pune-411002. Pan:Aaats8553N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Bhuvanesh KankaniFor Respondent: Mr Ajay Kumar Kesari
Section 80GSection 80G(5)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 1029/PUN/2023 Seth Bechardas Manchand Jain Shwet Amber Trust 797, Jayraj Bhavan, Shukrawar Peth, Pune-411002. PAN:AAATS8553N . . . . . . . अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax-Exemption, Pune . . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Bhuvanesh Kankani Revenue by : Mr Ajay Kumar Kesari सुनवाई की तारीख / Date of conclusive Heari…

Shree Rushabh Ajit Jain Medical and Charibale Trust, Thane vs. Commissioner of Income Tax (Exemption), Pune

The appeal is allowed for statistical purpose in above terms

ITA 786/PUN/2023[-]Status: DisposedITAT Pune26 Oct 2023

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 786/Pun/2023 Shree Rushabh Ajit Jain Medical & Charitable Trust C/O Shree Kutchi Visa Oswal Deravasi Jain Sangh, Ram Maruti Road, Naupada, Thane(West) – 400602 Pan:Abcts4506L . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr. Rohan Dedia (Virtual)For Respondent: Mr Ajay Kumar Kesari
Section 12ASection 12A(1)(ac)

…ever we found that the Ld. CIT(E) gave a goby to this obligation and rejected the application without first serving SCN to the appellant. 6. In view of the ratio laid down by the Hon’ble Rajasthan High Court in ‘Sanatan Dharm Mahaveer Dal Vs CIT’ reported in 252 ITR 46, the impugned proceedings culminated in violation of principles of natural justice are in our considered view deserves to be set-aside as contra-legem. In the event we deem it fit to remand the matter back to the file of Ld. CIT(E) with a direction to accord a reasonable opportunity to the appellant to represent against negative observation made i…

Veeralayam, Pune vs. Commissioner of Income Tax (Exemption), Pune

ITA 949/PUN/2019[N.A]Status: DisposedITAT Pune31 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 949/Pun/2019 Veeralayam 1183, C/O Vijayraj Ranka, G.C. Jewellers, Raviwar Peth Pune – 411002 . . . . . . . अपीऱार्थी / Appellant Pan:Aaatv4988N बनाम / V/S. Commissioner Of Income Tax-Exemption, . . . . . . . . प्रत्यर्थी / Respondent Pune द्वारा / Appearances Assessee By : None Revenue By : Shri Sardar Singh Meena सुनवाई की तारीख / Date Of Conclusive Hearing : 03/10/2022 घोषणा की तारीख / Date Of Pronouncement : 03/10/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal The Assessee Litigated The Rejection Of 12A Registration & The Order Of The Commissioner Of Income Tax-Exemption, Pune [For Short “Cit(E)”] Dt. 30/04/2016 Passed U/S 12Aa(1)(B)(Ii) Of The Income-Tax Act, 1961 [For Short “The Act”]

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena
Section 12A

…clearly is violative of principle of “audi alteram partem”, and for the reason we in the light of decision of Hon’ble Rajasthan High Court in ITAT-Pune Page 7 of 8 Veeralayam ITA No.949/PUN/2019 PAN: AAATV4988N “Sanatan Dharm Mahaveer Dal Vs CIT” reported in 252 ITR 46, are of the unhesitant view that, the impugned order of rejection is clearly unsustainable in law being violative of principles of natural justice as well as the statutory provisions as alluded to hereinabove, consequently without commenting on merits of the case, we remand the matter back to the file of Ld. CIT(E) with a direction to accord reaso…

Dharm Mahaveer Dal v. CIT (252 ITR 46) — Cited in 11 Judgments | BharatTax