Shiv Mandir Devsttan Panch Committee Sanstan v. CIT

27 Taxmann.com 100Income Tax Appellate Tribunal2012#7589 most cited

What is Shiv Mandir Devsttan Panch Committee Sanstan v. CIT authority for?

Worshipping deities like Lord Shiva, Hanumanji, and Goddess Durga, and maintaining a temple, are not considered activities for the advancement, support, or propagation of a particular religion. Therefore, such activities do not prevent the grant of approval under section 80G of the Income Tax Act.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

Shiv Mandir Devsttan Panch Committee Sanstan v CIT · ITAT · 2012 · section 80G · approval for temple maintenance · advancement of religion · charitable purpose · religious purpose · section 12A · section 2(15)

Also reported as

56 SOT 456

Sections most often in play

Section 2(15)Section 80GSection 12ASection 80G(5)(iii)Section 12A(1)(ac)(iii)Section 12AASection 12ABSection 80G(5)

Issues it is cited on

section 14(2)section 2(17)section 80g(5b)section 62section 115bbcsection 80g(2)anonymous donationsection 11(1)(d)section 11(5)corpus fundaccumulation of incomesection 80g(5)(vi)

Judgments citing Shiv Mandir Devsttan Panch Committee Sanstan v. CIT

Vyasa Vidya Mandiram, Coimbatore vs. CIT, Exemptions, Chennai

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री मनुकुमारगिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा लेखासदस्य BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं. ITA No 1286 & 1287/Chny/2025 निर्धारणवर्ष/Assessment Years: NA Vyasa Vidya Mandiram v. CIT (E), Nungambakkam No. SF2 B Block Swapnalok Parsn No. 121, MG, Road, Seshnestle Campus, Nanjundapuram Nungambakkam-600 034 Road, Coimbatore-641 036 Chennai [PAN: AADTV 6860 E] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Assessee by Mr. Y Sridhar…

Shreeji Education and Charitable Trust, Jam Kandorana vs. ITO Exemption WD 1, Rajkot

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 107/RJT/2025[2025-26]Status: DisposedITAT Rajkot21 Jul 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.107/RJT/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education And Charitable Vs. Income Tax Officer (Exemption), Trust, TA Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQTS 3244 L (Appellant) (Respondent) Appellant by : Shri Rajendra Singhal, AR Respondent by : Shri Sanjay Punglia, CIT DR Date of Hearing : 03/06/2025 Date of Pronouncement : 21/07…

Shri Amardas Baba Sansthan Trust, Washim vs. Commissioner of Income Tax ( Exemption), Pune

In the result, appeal filed by the assessee is allowed

ITA 38/NAG/2021[NIL]Status: DisposedITAT Nagpur09 Sept 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sanjay ThakarFor Respondent: Shri Kailash C. Kanojiya
Section 2(15)Section 80G(5)Section 80G(5)(vi)

…arly done, the activities do not cease to be of public charitable nature. 3) Learned C.I.T. (Exemption) failed to see, appreciate and apply the decision of Nagpur Bench of ITAT in the case of Shiv Mandir Deosthan Panch Committee Sanstha Vs. C.I.T. 150 TTJ 452/56 SOT 456 wherein on similar facts Hon. ITAT directed grant of 80G(5) approval. PRAYER: It is prayed that order of C.I.T. (Exemption) U/s.80G(5)(vi) rejecting Assessee's Application for approval under said section be kindly cancelled and Hon. C.I.T. (Exemption) be directed to grant approval to the Assessee Trust U/s.80G(5)(vi).” 3. During the course of hea…

Shri Purushottama Narasimha Bharati Sanatana Sabha, Uttara Kannada vs. Income-Tax Officer, Exemptions, Ward-1, Hubli

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

ITA 661/BANG/2024[2024-25]Status: DisposedITAT Bangalore24 Jun 2024AY 2024-25

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2024-25

For Appellant: Shri Prakash Hedge, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2024-25 M/s. Shri Purushottama The Income Tax Officer Narasimha Bharati Sanatana (Exemptions), Ward – 1, Sabha, At: Nelemav, Hubli. Post: Herur, Siddapur Taluk, vs. Uttara Kannada – 581 450. PAN: AALNTS5798Q APPELLANT RESPONDENT Assessee by : Shri Prakash Hedge, CA Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 15-05-2024 Date of Pronouncement : 24-06-2024 ORDER Per: Keshav Dubey, Judicial Member This appeal at the instance of the asses…

Shrouta Vijnam Gurukulam, Mangalore vs. Income Tax Officer, Ward-1, Exemptions, Mangalore

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

ITA 694/BANG/2024[NA]Status: DisposedITAT Bangalore21 May 2024

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : Na M/S. Shrouta Vijnan Gurukulam, Vs. Ito (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. Pan : Aants 0655 A Appellant Respondent Assessee By : Shri Prakash S Hegde, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.05.2024 Date Of Pronouncement : 21.05.2024 O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against The Cit(E)’S Order Dated 22.02.2024 Rejecting The Assessee’S Application Seeking Approval Under Section 80G Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri Prakash S Hegde, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : NA M/s. Shrouta Vijnan Gurukulam, Vs. ITO (Exemptions), 1 Nidagod, Targod B. O. Ward – 1, Arasapur, Mangaluru. Uttara Kannada – 561 402. PAN : AANTS 0655 A APPELLANT RESPONDENT Assessee by : Shri Prakash S Hegde, CA Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.05.2024 Date of Pronouncement : 21.05.2024 O R D E R Per George George K, Vice President : This appeal at the instance of the assessee is directed against th…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…cause such Trust is registered u/s 80G of the Act, it would nullify the jurisdictional fact that the Trust exists for mixed purpose. For the aforesaid reasons, we also hold that the decisions in the case of Shiv Mandir Devsttan Panch Committee Sanstan Vs CIT (56 SOT 456) and Tarehati Charitable Trust Vs CIT (supra) relied upon by the Revenue is not relevant as they were rendered in the context of registration under Section 80G of the Act. 33. Even otherwise, addressing the merits of this argument of the Revenue, we note that, the assessee was accorded approval by the Ld. Chief Commissioner of Income-tax, Mumbai u…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…cause such Trust is registered u/s 80G of the Act, it would nullify the jurisdictional fact that the Trust exists for mixed purpose. For the aforesaid reasons, we also hold that the decisions in the case of Shiv Mandir Devsttan Panch Committee Sanstan Vs CIT (56 SOT 456) and Tarehati Charitable Trust Vs CIT (supra) relied upon by the Revenue is not relevant as they were rendered in the context of registration under Section 80G of the Act. 33. Even otherwise, addressing the merits of this argument of the Revenue, we note that, the assessee was accorded approval by the Ld. Chief Commissioner of Income-tax, Mumbai u…

Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…cause such Trust is registered u/s 80G of the Act, it would nullify the jurisdictional fact that the Trust exists for mixed purpose. For the aforesaid reasons, we also hold that the decisions in the case of Shiv Mandir Devsttan Panch Committee Sanstan Vs CIT (56 SOT 456) and Tarehati Charitable Trust Vs CIT (supra) relied upon by the Revenue is not relevant as they were rendered in the context of registration under Section 80G of the Act. 33. Even otherwise, addressing the merits of this argument of the Revenue, we note that, the assessee was accorded approval by the Ld. Chief Commissioner of Income-tax, Mumbai u…

Shree Sai Baba Sansthan Trust (Shirdi), Mumbai vs. Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…cause such Trust is registered u/s 80G of the Act, it would nullify the jurisdictional fact that the Trust exists for mixed purpose. For the aforesaid reasons, we also hold that the decisions in the case of Shiv Mandir Devsttan Panch Committee Sanstan Vs CIT (56 SOT 456) and Tarehati Charitable Trust Vs CIT (supra) relied upon by the Revenue is not relevant as they were rendered in the context of registration under Section 80G of the Act. 33. Even otherwise, addressing the merits of this argument of the Revenue, we note that, the assessee was accorded approval by the Ld. Chief Commissioner of Income-tax, Mumbai u…

Shri Shruthiparampara Gurukulam, Bangalore vs. ITO, Ward-3, Exemptions, Bangalore

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

ITA 1083/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…igious Hindu fundamentalism. Reliance was placed on the following decisions, wherein various Benches of ITAT have held that Hinduism is a way of life and cannot be equated with religious institution: Shiv Mandir Devsttan Panch Committee Sanstan Vs. CIT (2012) 27 Taxmann.com 100 (Nagpur Trib). M/s. Sri Channamallikarjuna Trust Committee Gangavathi Vs. CIT(E) ITA No.1829/Bang/2018 order dated 4.5.2022 and Vaidik Bhakti Sadan Asram Vs. CIT (2010) 5 ITR (Trib) 590 (Delhi). The decisions relied upon by the CIT(E) were also distinguished. 10. The learned DR relied on the order of the CIT(E) wherein, the CIT(E) has hel…

Shri Shruthiparampara Gurukulam, Bangalore vs. ITO, Ward-3, Exemptions, Bangalore

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

ITA 1082/BANG/2022[NA]Status: DisposedITAT Bangalore09 Jan 2023

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Shri. Sreenivas T Bidari, CIT(DR)(ITAT), Bengaluru
Section 12ASection 2(15)Section 80G

…igious Hindu fundamentalism. Reliance was placed on the following decisions, wherein various Benches of ITAT have held that Hinduism is a way of life and cannot be equated with religious institution: Shiv Mandir Devsttan Panch Committee Sanstan Vs. CIT (2012) 27 Taxmann.com 100 (Nagpur Trib). M/s. Sri Channamallikarjuna Trust Committee Gangavathi Vs. CIT(E) ITA No.1829/Bang/2018 order dated 4.5.2022 and Vaidik Bhakti Sadan Asram Vs. CIT (2010) 5 ITR (Trib) 590 (Delhi). The decisions relied upon by the CIT(E) were also distinguished. 10. The learned DR relied on the order of the CIT(E) wherein, the CIT(E) has hel…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

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

ITA 1085/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

Sri Ashvalayana Vrunda, Bangalore vs. ITO, Exemptions, Bangalore

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

ITA 1084/BANG/2022[NA]Status: DisposedITAT Bangalore04 Jan 2023

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.B.R.Sudheendra, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 12ASection 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.1085/Bang/2022 Sri.Ashvalayana Vrunda The Income Tax Officer No.01, D4, 4th Floor, Rajsadan Ward 3 (Exemptions) v. Apartment, Gattigere Main Road, Bangalore. 2nd Main Road, Sudarshan Layout, Raja Rajeshwari Nagar Bangalore – 560 099. PAN : AAZTS8747F. (Assessee) (Respondent) Assessee by : Sri.B.R.Sudheendra, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 04.01.2023 Date of Hearing : 02.01.2023 O R D E R Per George George K, JM : These appeals at the in…

Sri Channamallikarjuna Trust Committee, Koppal vs. Commissioner of Income Tax, (Exemptions), Bengaluru

In the result, appeal of the Assessee is allowed

ITA 1829/BANG/2018[2018-19]Status: DisposedITAT Bangalore05 May 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2018-19 M/S. Sri Channamallikarjuna Trust Cit (Exemption), Vs. Committee Gangavathi Bengaluru. Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227. Pan : Aajts 7938 J Appellant Respondent

For Appellant: Shri. Veerabasanna Gowda, CAFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 11(5)Section 12ASection 13(1)Section 2(15)Section 80

…without any bias towards caste, creed and religion. The intention of the trust was to do charitable activities. The Assessee placed reliance on a decision of the ITAT Nagpur Bench in the case of M/S.Shiv Mandir Devasttan Panch Committee Sanstan Vs. CIT (2013) 56 SOT 456 (Nagpur) and contended that reference to idol of Lord Mallikarjunaswamy and performance of pooja cannot be the basis to hold that the trust was religious in nature because, Lord Shiva does not represent any particular religion but are merely regarded as superpowers of the universe. Hinduism is not a religion nor a community but a way of life and t…

M/S Om Sat Sanatan Geeta Bhawan Trust, Barnala vs. CIT (E), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 639/CHANDI/2019[2018-19]Status: DisposedITAT Chandigarh30 Apr 2021AY 2018-19
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandip Dahiya (CIT-DR)
Section 12ASection 80GSection 80G(5)(vi)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA No. 639/Chd/2019 "नधा"रण वष" / Assessment Year : 2018-19 M/s Om Sat Sanatan Geeta Bhawan बनाम The Commissioner of Income Tax Trust, (Exemption), Geeta Bhawan Road, Barnala, Chandigarh. Punjab-148101. "थायी लेखा सं./PAN NO: AAATO1170H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Adv. राज"व क" ओर से/ Revenue by : Shri Sa…

Shiv Mandir Devsttan Panch Committee Sanstan v. CIT (27 Taxmann.com 100) — Cited in 15 Judgments | BharatTax