DIT (E) (2014) 43 Taxman.com 192 (AP); (xiii) Shri Dhakad Samaj Dharamshala Bhawan Trust v. CIT

302 ITR 321High Court2008#20515 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing DIT (E) (2014) 43 Taxman.com 192 (AP); (xiii) Shri Dhakad Samaj Dharamshala Bhawan Trust v. CIT

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)

…aranjiv Charitable Trust (2014) 43 Taxman.com 300 (Del.); (xi) Mundakapadam Mandirams Society Vs. CIT (2002) 125 Taxman 515 (Ker.); (xii) Kamma Sangham Vs. DIT (E) (2014) 43 Taxman.com 192 (AP); (xiii) Shri Dhakad Samaj Dharamshala Bhawan Trust Vs. CIT (2008) 302 ITR 321 (MP); (xiv) Radhasoami Satsang Vs. CIT (1992) 193 ITR 321 (SC); (xv) Distributors (Baroda) P. Ltd. Vs. Union of India & Others (1985) 155 ITR 120 (SC). 7.7 The ld. CIT [DR] submitted that the principle of res judicata is not applicable in the provisions of Income Tax Act and hence acceptance of the returns of income for earlier two years in the…

MOTIWALA UPLIFTMENT SOCIAL TRUST,MUMBAI vs. DIT (E), MUMBAI

In the result, the appeal filed by the appellant Trust is allowed

ITA 5213/MUM/2013[2013-14]Status: DisposedITAT Mumbai21 Sept 2016AY 2013-14

Bench: Shri R.C.Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: -

For Appellant: Shri. Mr. Vijay JoshiFor Respondent: Shri. G. Nanthakumar

Section 12ASection 13(1)(b)

…able from the facts of the present case. In the State Kerala vs. M.P. Shanti Verma Jain 231 ITR 787(SC), CIT v. Palghat Shadi Mahal Trust (254 ITR 212 SC), Gulam Mohidin Trust vs. CIT (248 ITR 587 J& K) and Shri. Dhakad Samaj Dharmashala Bhawan Trust vs. CIT (302 ITR 321 MP) the question to be decided before the respective courts was whether the Trust was entitled for benefit of exemption u/s 11 of the Act in the light of their respective objects, whereas in the present case the core issue to be decided is, whether in the light of the facts and circumstances of the case, the appellant Trust is eligible for regist…

ROYAL WELFARE SOCIETY,MUMBAI vs. DIT (E), MUMBAI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 7338/MUM/2010[]Status: DisposedITAT Mumbai16 Mar 2016

Bench: S/Shri B.R.Baskaran & Shri Sandeep Gosainआयकर अपीऱ सं./I.T.A. No.7338/Mum/2010 (निर्धारण वर्ा / Assessment Year :Na) M/S Royal Welfare Society, बिधम/ Director Of Income Tax 156, Royal Welfare Society, (Exemption), Vs. 6Th Floor, Piramal Chambers, S V Road, Khar (W), Parel, Mumbai-400052 Mumbai-400012 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S M MakhijaFor Respondent: Shri A K Srivastava

Section 11Section 12Section 12ASection 13(1)

…iolation of provisions of section 12 too. While dealing with the issue of registration u/s 12AA of the Act, the ld.DIT(E) has lent support from the decision of the Hon’ble Madhya Pradesh High Court in the case of Dhakad Samaj Dharamshala Bhavan Trust V/s CIT (302 ITR 321) (MP). 3 4. With regard to the first objection of ld. DIT(E), the ld. AR submitted all activities mentioned in the Memorandum of Association is meant for less privileged class of people irrespective of their castes or religion. The beneficiaries hail from all the communities and not restricted to any one particular community. The local area wher…

JSK CHARITABLE TRUST,MUMBAI vs. DIT (E), MUMBAI

In the result, the assessee’s appeal is dismissed

ITA 5104/MUM/2013[2013-14]Status: DisposedITAT Mumbai06 Jan 2016AY 2013-14

For Appellant: NoneFor Respondent: Shri Alok Johri

Section 11Section 12ASection 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEORE SHRI JASON P. BOAZ ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER JSK Charitable Trust, C/o. D.C.Bothra & Co.,(CA), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai 400007 PAN: AABTJ 5988R ... Appellant Vs. The Director of Income Tax (Exemptions), 6th Floor, Piramal Chambers, Parel, Mumbai 400012 .... Respondent Appellant by : None Respondent by : Shri Alok Johri Date of hearing : 04/01/2016 Date of pronouncement : 06/01/2016 ORDER PER JASON P. BOAZ, A.M: This appeal by the assessee trust is d…