Goyal v. DCIT

269 ITR 59High Court2004#4657 most cited

What is Goyal v. DCIT authority for?

An addition to income cannot be made based solely on a 'dumb document' without further evidence to support its contents.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

Goyal v. DCIT · 269 ITR 59 · dumb document · addition to income · capitation fees · evidence · onus of proof

Judgments citing Goyal v. DCIT

Ejipura Holy Christ Education Society, Bangalore vs. The Commissioner of Income Tax (Exemption), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1651/BANG/2017[2015-16]Status: DisposedITAT Bangalore07 Nov 2018AY 2015-16

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri Rajiv Nulvi, CAFor Respondent: Shri G. Guruswamy, CIT – DRP
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…ble to verify the genuineness of the objects and the activities of the trust in this case. In this connection reliance is placed on the following Decisions:- a) The Hon'ble Karnataka High Court in the case of Ganjam Nagappa and Son Trust Vs DIT(E) reported in 269 ITR 59 have held that "Grant of exemption or renewal is not automatic in character. ITA Nos. 738/Bang/2016 & 1651/Bang/2017 Page 4 of 5 b) The Hon'ble ITAT, Bangalore in the case of DBA Institution vide its order in ITA No.667(BNG)/08, dt. 27.01.2009 has held that the DIT (E) was within his jurisdiction to reject the application of the assessee-trust fo…

Ejipura Holy Christ Education Society, Bangalore vs. CIT, Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 738/BANG/2016[N.A.]Status: DisposedITAT Bangalore07 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri Rajiv Nulvi, CAFor Respondent: Shri G. Guruswamy, CIT – DRP
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…ble to verify the genuineness of the objects and the activities of the trust in this case. In this connection reliance is placed on the following Decisions:- a) The Hon'ble Karnataka High Court in the case of Ganjam Nagappa and Son Trust Vs DIT(E) reported in 269 ITR 59 have held that "Grant of exemption or renewal is not automatic in character. ITA Nos. 738/Bang/2016 & 1651/Bang/2017 Page 4 of 5 b) The Hon'ble ITAT, Bangalore in the case of DBA Institution vide its order in ITA No.667(BNG)/08, dt. 27.01.2009 has held that the DIT (E) was within his jurisdiction to reject the application of the assessee-trust fo…

Sharada Foundation, Bailur vs. CIT, Bangalore

In the result, the assessee's appeals are allowed for statistical

ITA 66/BANG/2016[N.A.]Status: DisposedITAT Bangalore26 Oct 2016

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri H. V. Gowthama, C.AFor Respondent: Shri Sanjay Kumar, CIT-III (D.R)
Section 12ASection 80GSection 80G(5)(iv)

…e to verify the genuineness of the objects and the activities of the trust in this case. in this connection reliance is placed on the following decisions :- a) The Hon'ble Karnataka High Court in the case of Ganjam Nagappa and Son Trust Vs. DIT(E) reported in 269 ITR 59 have held that “Grant of exemption or renewal is not automatic in character. b) The Hon'ble ITAT, Bangalore in the case of DBA Institution vide its order in ITA No.667(BNG)/08 dt.27.01.2009, has held that the DIT(E) was within his jurisdiction to reject the application of the assessee-trust for grant of registration under Section 12AA since the ap…

Gowda Saraswath Mahila Vrinda, Bangalore vs. DIT, Bangalore

ITA 820/BANG/2014[N.A.]Status: DisposedITAT Bangalore20 Jan 2016

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoassessment Year : N.A.

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Binod Kumar Singh, CIT-III(DR)
Section 12ASection 2(15)

…ity. The Learned DIT(E) erred in holding the institution is created for the benefit of GBS community but it is created to help the poor people of the community. 5. The decision of the (this) Hon’ble Court in the case of Ganjam Nagappa and son Trust vs. DIT(E) 269 ITR 59 relied upon by the Learned DIT(E) is not applicable to the facts of the appellant’s case.” 3. Briefly the facts are that he appellant trust was created on 17.12.1988 with the following objects:- “(a) To organize women and children of Gowda Saraswath Community in Bangalore in particular and in the whole of India in general for constructive purpos…

Farohar Global Foundation, Bangalore vs. CIT, Bangalore

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

ITA 96/BANG/2015[N.A.]Status: DisposedITAT Bangalore31 Aug 2015

Bench: Smt. Asha Vijayaraghavan, Jm & Shri S. Rifaur Rehman, Am

For Appellant: Shri Satish R Mody, AdvocateFor Respondent: Smt Neera Malhotra, CIT
Section 12ASection 80G

…vant details, it is not possible to verify the genuineness of the objects and activities of trust and by placing reliance on certain decisions held as follows; “ The Hon’ble Karnataka High Court in the case of Ganjam Nagappa & Son Trust Vs DIT(E) reported in 269 ITR 59 have held that “Grant of exemption or renewal is not automatic in character. It is subject to the satisfaction of the authority with regard to charitable character and with regard to the applicant’s activities in terms of sec.80G r.w.r.11AA only on being satisfied, registration or renewal is permissible”. Hon’ble Kerala High Court in the case of S…