Kusheshwar Prasad Singh v. State of Bihar

11 SCC 447Supreme Court of India2007#7196 most cited

What is Kusheshwar Prasad Singh v. State of Bihar authority for?

Substantial compliance with procedural requirements is sufficient, even if not strictly literal, to satisfy the 'intended use' or 'purposive construction' of a legal provision. Courts should lean towards upholding the legislative intent rather than adhering to a rigid, literal interpretation that defeats the purpose of the law.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2025.

Also referred to as

Kusheshwar Prasad Singh v. State of Bihar · substantial compliance · intended use · purposive construction · legislative intent · literal interpretation · section 10AB · CIT(E)

Issues it is cited on

section 11(5)section 119(2)section 11(2)section 119(2)(b)section 254(1)advance taxsection 80g(5)registration under section 12atax deducted at sourcesection 119section 40(a)reasoned order

Judgments citing Kusheshwar Prasad Singh v. State of Bihar

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 5. Yet however, in the entire order the Id. CIT(E) has not demonstrated how he could find such activities to be sham or fake or made-up affair. It is not his case that some of the expenditures were found bogus/ sham or the claimed activity were found non- existent. Therefore, this allegation holds no water and deserves to b…

Srimanthi Kanthimathi Kumaraswami Mudaliar Kalyanamandapam Trust, Chittoor vs. CIT (Exemption), Hyderabad

ITA 690/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 12A

…e Apex Court in K.P.Varghese vs ITO 131 ITR 597 (SC). K. Rathen 5. The CIT(E) ought to have accepted that the application in 10AB as per the `DOCTRINE OF SUBSTANTIAL COMPLIANCE AND `INTENDED USE', as held in: Kusheshwar Prasad Singh vs State Of Bihar & Ors - 11 SCC 447 (SC)-19. 3. 07 Thermax Private Ltd. v. CC (Bombay) New Custom House (1992) 4 SCC 440 & Collector of Central Excise, Jaipur v. J.K. Synthetics (2000) 10 SCC 393 6. The CIT(E) failed to appreciate that LITERAL INTERPRETATION must yield to legislative intent, as held in a plethora of cases - PCIT vs Aarham softronics 412 ITR 623 (SC). 7. The CIT(E…

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, PIN-393115 Bharuch. PAN No. AACTN 0979 K Appellant/ assessee Respondent/ revenue Appellant represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 03/05/2023 Date of pronouncement 28/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceles…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below for ready reference : Instructions to subordinate authorities: "119. (1) the Board may, from time to time, issue such orders, instructions and directions to other income- tax authorities as it may deem fit for the proper administration of thi…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below for ready reference : Instructions to subordinate authorities: "119. (1) the Board may, from time to time, issue such orders, instructions and directions to other income- tax authorities as it may deem fit for the proper administration of thi…

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

…Lal Yadav (1996) 4 SCC 127 at 142, paras 28 and 29, Ashok Kapil v. Sana Ullah (dead) & Ors. (1996) 6 SCC 342 at 345, para 7, Sushil Kumar v. Rakesh Kumar (2003) 8 SCC 673 at 692, para 65, first sentence, Kusheshwar Prasad Singh v. State of Bihar & Ors. (2007) 11 SCC 447, paras 13, 14 and 16).' 30. Section 119 of the Act is couched in very wide terms. The same is quoted below for ready reference : Instructions to subordinate authorities: "119. (1) the Board may, from time to time, issue such orders, instructions and directions to other income- tax authorities as it may deem fit for the proper administration of thi…

Pr. Commissioner of Income Tax (Central)-2 vs. Imperial Housing Ventures P. Ltd

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

…rtain Provisions) Ordinance, 202010, at paragraph 32 of the Impugned Judgment dated 18.11.2020 is misplaced, because the Ordinance did not list the PMLA as one of the specified Acts, but the Supreme 7 (2007) 11 SCC 447 8 (2021) 12 SCC 1 9 CrPC 10 TOL Ordinance, 2020 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 6 of 53 Court‘s directions in In re: Cognizance for Extension of Limitation (su…

R D Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7242/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…r section 115 TD as well. It is then submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Tata Education Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7241/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20
Section 11Section 115TSection 12A

…r section 115 TD as well. It is then submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Sarvajanik Seva Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7240/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…r section 115 TD as well. It is then submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Jamsetji Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7239/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…r section 115 TD as well. It is then submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Navajbai Ratan Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7238/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

Section 11Section 115TSection 12ASection 12A(3)

…TD as well. It is then Page 20 of 47 submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Tata Social Welfare Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7237/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…r section 115 TD as well. It is then submitted that failure of a statutory authority to discharge its statutory duty cannot prejudice the assessee. Reliance is placed on the judicial precedents in the cases of Kusheshwar Prasad Singh Vs State of Bihar [(2007) 11 SCC 447 (SC)], CIT Vs TVS Electronics Ltd ( TCA No 1457 of 2008; serial 38 of the legal paper book) and Strides Acrolab Ltd Vs ACIT [(2015) ITA No. 1727/Mum/2006; serial 39 of the legal paper book]. 25. Learned counsel’s next contention is that one is to proceed on the basis that until the registration under section 12 A is cancelled by the Commissioner,…

Dr(Smt) Sujatha Ramesh vs. Central Board of Direct Taxes

WP/54672/2015HC Karnataka24 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E

…1/25 ® IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 24TH DAY OF OCTOBER 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.54672/2015 (T-IT) BETWEEN: DR.(SMT.)SUJATHA RAMESH No.219, 6TH MAIN, 6TH BLOCK, BEL LAYOUT, VIDYARANYAPURA BANGALORE – 560 097. ...PETITIONER (BY SRI V RAGHURAMAN, ADVOCATE) AND 1. CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE DEPARTMENT OF REVENUE D-1/35, NORTH BLOCK NEW DELHI – 110 001. 2. THE CHIEF COMMISSIONER OF INCOME TAX BENGALURU – II, C.R.BUILDING QUEENS ROAD, BA…

B.M.Malani vs. Commr.of Income Tax

The appeal is allowed accordingly to the aforementioned extent

C.A. No.-005950-005950 - 2008Supreme Court01 Oct 2008
Section 132Section 132(4)Section 220Section 245C

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5950 OF 2008 (Arising out of SLP (C) No. 4091 of 2007) B.M. MALANI … APPELLANT Versus COMMR. OF INCOME TAX & ANR. … RESPONDENTS J U D G M E N T S.B. Sinha, J. 1. Leave granted. 2. This appeal is directed against the judgment and order dated 27.7.2006 passed by the High Court of Judicature of Andhra Pradesh at Hyderabad in Writ Petition No. 2672 of 2003 whereby and whereunder the Writ Petition filed by the appellant herein against an order dated 26.11.2002 passed by the Commissioner of Income Tax…