(E) Gouri Shankar Deity v. Union of India

145 ITR 67High Court#19147 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11 Section 11(1)(d)Section 12AA

Issues it is cited on

corpus fund corpus donation section 12aa section 12a section 12 section 11 india

Judgments citing (E) Gouri Shankar Deity v. Union of India

Shree Jagat Guru Brahmanand Gaushala Samiti, Panipat vs. CIT(E), Chandigarh

ITA 297/DEL/2022[-]Status: DisposedITAT Delhi03 Nov 2025

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 11Section 11(1)(d)Section 12A

…ted in 212 CTR (All) 394; (C) M. Visvesvaraya Industrial Research & Development Centre vs. ITAT reported in 251 ITR 852 (Mumbai) [2001]: (D) CIT vs. Otacamund Gymkhana Club reported in 110 ITR 392 (Madras) [1977] and (E) Gouri Shankar Deity vs. Union of India 145 ITR 67 (MP) [1984]. Before the period of grant of registration, all voluntary contributions (including the ones with specific direction that they shall form part of the corpus) are the income of a charitable, religious or charitable cum religious trust. Therefore, in the present case, the corpus donation shown by the applicant on record during FY 2015- 1…

Yadav Kalyan Samiti, Faridabad vs. CIT Exmptions Chandigarh, Chandigarh

Appeal of the assessee is allowed for statistical purposes

ITA 2052/DEL/2021[2021-22]Status: HeardITAT Delhi30 Aug 2023AY 2021-22

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharatassessment Year: 2021-22

Section 11Section 12ASection 2(15)

…ed in 212 CTR (All) 394; (C) M. Visvesvaraya Industrial Research & Development Centre vs. ITAT reported in 251 ITR 852 (Mumbai) [ 2001]; (D) CIT vs. Otacamund Gymkhana Club reported in 110 ITR 392 (Madras) [1977] and (E) Gouri Shankar Deity vs. Union of India 145 ITR 67 (MP) [1984], 4 Before the period of grant of registration, all voluntary contributions (including the ones with specific direction that they shall form part of the corpus) are the income of a charitable, religious or charitable cum religious trust. Therefore, in the present case, the corpus fund shown by the applicant on record during FY 2016-17…

Bhag Kaur and Harnam Singh Zoria, Dasuya vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeal of the assessee bearing ITA No

ITA 16/ASR/2021[2020-21]Status: DisposedITAT Amritsar01 Mar 2023AY 2020-21

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

Section 10Section 11Section 11(1)(d)Section 12A

…rted in 212 Cl'R (All) 394;(C) M. Visvesvaraya Industrial Research & Development Centre vs. ITAT reported in 251 ITR 852 (Mumbai) [ 2001];(D) CIT vs. Otacamund Gymkhana Club reported in 110 ITR 392 (Madras) [1977] and(E) Gouri Shankar Deity vs. Union of India 145 ITR 67 (MP) [1984]. Before the period of grant of registration, all voluntary contributions (including the ones with specific direction that they shall form part of the corpus) are the income of a charitable, religious or charitable cum religious trust. Therefore, in the present case, the corpus fund shown by the applicant on record during FY 2018-19is t…

Lions Club Sonipat Charitable Trust, Sonipat vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is allowed for statistical

ITA 511/DEL/2021[-]Status: DisposedITAT Delhi15 Sept 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharmalions Club Sonipat Charitable Commissioner Of Income Tax Trust, (Exemption), 5Th Floor, C.R. Building, Himalaya 231 Model Town, Vs Sonipat, Marg, Sector-17-E, Haryana-1310001 Chandigarh-160017 Pan-Aabtl8304M Assessee Revenue

Section 11Section 12A

…ed in 212 CTR (All) 394; (C) M. Visvesvaraya Industrial Research & Development Centre vs. ITAT reported in 251 ITR 852 (Mumbai) [ 2001]; (D) CIT vs. Otacamund Gymkhana Club reported in 110 ITR 392 (Madras) [1977] and (E) Gouri Shankar Deity vs. Union of India 145 ITR 67 (MP) [1984], Before the period of grant of registration, all voluntary contributions (including the ones with specific direction that they shall form part of the corpus) are the income of a charitable, religious or charitable cum religious trust. Therefore, in the present case, the corpus fund shown by the applicant on record during FY 2019-20 is…