High Courts in CIT v. Shree Padmanbhaswami Temple Trust

102 ITR 138High Court1976#21843 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 11Section 11(1)Section 11(2)Section 12AASection 139(1)Section 143(3)

Issues it is cited on

section 11(2)(a)section 11(2)section 12aasection 12asection 12section 11prescribedpersonindiatotal incomedocument

Judgments citing High Courts in CIT v. Shree Padmanbhaswami Temple Trust

Association for Welfare of the Handicapped, Kozhikode vs. The ITO Exemption Ward, Kozhikode

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

ITA 305/COCH/2023[2011-12]Status: DisposedITAT Cochin19 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2011-12

For Appellant: Ms. Binisha Baby, Advocate
Section 1Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)

…allowed under Sec.139(1) and in this case the due date for filing is 30.09.2011. The appellant craves to bring into the notice the ratios of the various High Courts in CIT V. Shree Padmanbhaswami Temple Trust, (1979) 120 ITR 42(Ker), ITO v. M.C.T Trust,(1976)102 ITR 138(Mad),where it has been observed that the words "In the prescribed manner" in Sec.11(2) do not confer power on the rule making authority to prescribe a time limit in Rule 17. C. Furthermore, the amendment to Sec.11(2) Income Tax Act introduced through the Finance Act, 2015 which led to the addition that the Form 10 is to be delivered before the ex…

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2169/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…ture the rules framed by the State Government is different and the effect of any one of the three alternative modes of so placing the rules has been explained by this Court in Hukam Chand etc. Vs. Union of India (UOI) and Others.”  ITO vs. MCT Trust (1976) (102 ITR 138) (Mad) “Another contention that was urged for the department was that section 296 of the Act provided that the Central Government should cause every rule made under the Act to be laid as soon as possible before each House of Parliament for a period of thirty days and that the House had power to modify the rules. The submission was that when once…

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2168/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…ture the rules framed by the State Government is different and the effect of any one of the three alternative modes of so placing the rules has been explained by this Court in Hukam Chand etc. Vs. Union of India (UOI) and Others.”  ITO vs. MCT Trust (1976) (102 ITR 138) (Mad) “Another contention that was urged for the department was that section 296 of the Act provided that the Central Government should cause every rule made under the Act to be laid as soon as possible before each House of Parliament for a period of thirty days and that the House had power to modify the rules. The submission was that when once…

High Courts in CIT v. Shree Padmanbhaswami Temple Trust (102 ITR 138) — Cited in 3 Judgments | BharatTax