How many judgments cite Sole Trustee, Loka Shikshana Trust v. CIT?

323 judgments on BharatTax cite Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234), spanning 2012 to 2026.

Which sections of the Income Tax Act does Sole Trustee, Loka Shikshana Trust v. CIT come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 12AA, Section 80G, Section 12A, Section 12.

Sole Trustee, Loka Shikshana Trust v. CIT

101 ITR 234Supreme Court of India1975#239 most cited

What is Sole Trustee, Loka Shikshana Trust v. CIT authority for?

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

323

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2026.

Also referred to as

Sole Trustee Loka Shikshana Trust v CIT · 101 ITR 234 · definition of education · section 2(15) education · scope of education · charitable purpose · section 11 exemption · systematic instruction · schooling · training · narrow meaning of education

Sections most often in play

Section 2(15)Section 11 Section 12AA Section 80G Section 12A Section 12 Section 11(1)(a)Section 12AB

Read the full judgment

Issues it is cited on

section 52(2)section 10(22)advancement of general public utility section 52 proviso to section 2(15)section 2(15)section 10(23c)(vi)section 10(23c)section 11(1)(a)section 11(1)section 12aa registration under section 12a

Judgments citing Sole Trustee, Loka Shikshana Trust v. CIT

ITO (Exemptions)- Ward, Ghaziabad vs. M/S. Muslim Social Uplift Society, Aligarh

In the result, the appeal of the Revenue is dismissed

ITA 582/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr.D.R

Section 11Section 12ASection 143(3)Section 2(15)

…n brief are that the assessee is a society registered under the Societies Registration Act, 1860 and also registered u/s.12AA w.e.f. 1.04.1999. The Assessing Officer after referring to the following judgments: Sole Trustee, Loka Shikshan Trust vs. CIT, (1975) 101 ITR 234 (SC); Saurashtra Educational Foundation vs. CIT, (2005) 273 ITR 139 (Guj.); and Bihar Institute of 2 I.T.A. No.582/Del/2016 Mining & Mine Surveying V. CIT (1994) 208 ITR 608 (Pat.) held that assessee’s activity is mainly providing coaching to the students for appearing in various examinations, hence it does not fall under the category of educati…

The Holiness Dr. Syedna Taher, Mumbai vs. Addl DIT (E) II(1), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5463/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jun 2018AY 2011-12

Bench: Shrisaktijit Dey & Shriramit Kochar

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri T.A. Khan& Shri V.Justin

Section 11Section 11(5)Section 12ASection 13(1)(d)

…eds to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large. (Sole Trustee, Loka Shikshana Trust v. CIT, (1975) 101 ITR 234 (SC)). The section of community sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature. (CIT v. Andhra Chamber of Commerce, 55 ITR 722). 47. This Court in CIT v. Palghat Shadi Mahal Trust, (2002) 9 SCC 685 the muslim residents of Kerala constituted a trust “for the purpose o…

Investors Financial Education Academy, Chennai vs. ITO (Exemption), Chennai

In the result, the appeal of the assessee is dismissed

ITA 2565/CHNY/2017[-]Status: DisposedITAT Chennai11 Jun 2018

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2565/Chny/2017 "नधा"रण वष" /Assessment Year : ---

For Appellant: Shri. R. Vijayaraghavan, AdvFor Respondent: Shri. Vijay Kumar Punna, J

Section 12ASection 13(8)Section 2(15)

…nce was placed on the judgment of Hon’ble Uttarakhand High Court in the case of CIT vs. National Institute of Aeronautical Engineering Educational Society, 315 ITR 428 and that of Hon’ble Apex Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT, 101 ITR 234. We have considered the rival contentions and perused the 7. orders of the authorities below. Before adverting to the facts, it will be apposite to extract Section 2(15) of the Act which defined charitable purpose. ‘’charitable purpose” includes relief of the poor, education, medical relief, preservation of environment (including watersheds, f…

M/S Church School, Jamshedpur vs. ACIT, Jamshepur

In the result, the appeal of assessee being ITA No

ITA 103/RAN/2016[2011-12]Status: DisposedITAT Ranchi16 May 2018AY 2011-12

For Appellant: Shri Anshul Ringasia, Advocate, ld. ARFor Respondent: Shri P.K. Mondal, JCIT, ld.Sr.DR

Section 10(23)(c)Section 12ASection 143(3)Section 234B

…of the assessee trust i.e imparting education for charitable purpose and it will not lose its character being a charitable purpose merely because some profit arises from other activities. The Honorable Apex Court in the case of Lokashikshana trust reported in 101 ITR 234 and in case of CIT v/s Surat art silk cloth manufacturer association reported in 121 ITR 1, held that what is necessary to be considered is whether having regard to all the facts and circumstances of the case, the dominant object of the activity is profit making or carrying out a charitable purpose and in the case of assessee it has never been us…

Dy C.I.T..1(1), Raipur (Cg) vs. M/S Raipur Development Authority, Raipur (Cg)

Accordingly, we uphold the order of the First Appellate Authority. Appeal dismissed

ITA 212/BIL/2014[2011-12]Status: DisposedITAT Raipur16 Apr 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

For Appellant: Shri P.K. Mishra, D.RFor Respondent: Shri Rajesh Kumar Chabra,C.A

Section 10Section 11Section 12ASection 2(15)Section 38(2)

…es for determining whether the entity is carrying on any commercial activity. Each case would therefore to be decided on its own facts and as the CBDT has clarified generalization is not possible. 15. In the case of Sole Trustee, Loka Shikshana Trust vs. CIT 101 ITR 234, the Hon’ble Justice J. Baig speaking for the Apex Court thus said that: " If the profits must necessarily feed a charitable purpose, under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the…

M/S Seth Gaja Nand Goyal Educational and Social Welfare Society, Mandi Gobindgarh vs. CIT(E), Chandigarh

In the result, appeal of the assessee is allowed

ITA 969/CHANDI/2017[0000-00]Status: DisposedITAT Chandigarh10 Apr 2018AY 0000-00

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year:

For Appellant: Sh. Ashwani Kumar, C.AFor Respondent: Smt. Anita Sinha, DR

Section 12ASection 13Section 13(1)(c)Section 18Section 2(15)

…iety or their families and the loan parties have been paid interest @ 9% per annum which is in violation Section 13(1)(c) of the Income Tax Act, 1961. 5. While rejecting registration, Ld. CIT(E) further quoted the judgment in the case of Lok Shikshan Sansthan 101 ITR 234 for the preposition of education in the contest of Section 2(15) which means every acquisition of further knowledge. He also held that generation of reasonable surplus necessarily has to be redeployed into education quoting the Apex Court’s judgment in the case of 6. Before us the Ld. AR argued that the contentions of the Ld. CIT(E) cannot be acc…

The Income Tax Officer, (Exemption), Jalandhar vs. K.M.V. Collegiate Sr. Sec. School, Jalandhar

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 623/ASR/2017[2011-12]Status: DisposedITAT Amritsar16 Mar 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)

Section 10Section 147

…of imparting of systematic understanding on any aspect of life and field of human endeavour and any phenomenon of nature etc. is all education in view of explanation propounded by the Apex court in the case of sole trustee, Loka Sikshahana Trust vs. CIT[1975] 101 ITR 234 (SC). ‘Education’ has to be understood as systematic education, schooling or training imparted to the young generation in preparation for the work of like which includes whole course of scholastic instruction which a person receives. In our considered view if the object of education is to produce an informed person, aware of his own self, his rol…

The Income Tax Officer, (Exemption), Jalandhar vs. K.M.V. Collegiate Sr. Sec. School, Jalandhar

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 622/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)

Section 10Section 147

Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. DDIT (E) I(2)

ITA 1975/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Mar 2018AY 2011-12

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

For Appellant: Shri Vijay Mehta/Govind JaveriFor Respondent: Shri V. Rajguru-CIT-DR

Section 11Section 143(3)Section 154Section 2(15)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & DDIT (Exemption)-I-(2) Sangeetha Sabha Pi…

ITO 3(1)(2), Mumbai vs. Bajaj Capital Ventures P.Ltd, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 4283/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Jan 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am Income Tax Officer 3(1)(2), Bajaj Capital Ventures P. Aayakar Bhavan, Room Ltd. No.666, 6Th Floor, M.K. Road, 106 & 107, 10Th Floor, Bajaj Vs. Mumbai-400 021 Bhawan, Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaaca3565F

For Appellant: V Mohan, ARFor Respondent: Rajat Mittal, DR

Section 143(3)

…e activity was carried on with a motive of making profit. In these circumstances, the decisions of the Hon’ble Supreme Court in Narain Swadeshi Weaving Mills vs. Commissioner of Excess Profits Tax (26 ITR 765) and in Sole Trustee Loka Shikshana Trust vs. CIT (101 ITR 234) defining the term “business”, are clearly satisfied. Consequently, the interest earned on money lending operation of Rs. 1,25,22,877/- arose from a systematic and organized activity carried on with a motive of profit and hence ought to be taxed under the head “profits and gains of business of profession’. Ground no.3 is, therefore, allowed. 4.1…

National Institute of Bank Management, Mumbai vs. ACIT (Exemption) - 2(1), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2915/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Jan 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar

Section 10Section 2(15)

…e Gujarat High Court understood such activities to be falling within the expression ‘education’. In coming to such a conclusion, the Hon’ble Court referred to the judgment of the Hon'ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT, 101 ITR 234 (SC) to contend that the word ‘education’ should not be confined only to scholastic instructions, but other forms of education are also included in the expression ‘education’. Though the decision of the Hon'ble Gujarat High Court is in the context of Sec. 10(22) of the Act, yet, it is of relevance for us since it has explained the meaning of the…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2914/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Jan 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar

Section 10Section 2(15)

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2913/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar

Section 10Section 2(15)

ADIT (E) II(2), Mumbai vs. National Institute of Bank Management, Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2506/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Jan 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar

Section 10Section 2(15)

M/S. Orissa Cricket Association, Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR

Section 120Section 12ASection 254(2)

…ces the income and there is no resulting profit. That would not only be difficult of practical realisation but would also reflect unsound principle of management. We, therefore, agree with Beg J when he said in Sole Trustee, Loka Sikhshana Trust's case [1975} 101 ITR 234, 256 (SC) that: " If the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose tested by the obligation created to spend the mon…

DCIT (Exemption), New Delhi vs. New Delhi Young Men'S Christian Association (Ymca), New Delhi

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 4983/DEL/2015[2012-13]Status: DisposedITAT Delhi20 Nov 2017AY 2012-13

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2012-13] The D.C.I.T[E] Vs. New Delhi Young Men’S Circle – 2(1) Christian Association Ltd New Delhi 1, Jai Singh Road, Connaught Place New Delhi Pan : Aaatn 1200 H Co No. 83/Del/2016 (A/O Ita No. 4983/Del/2015 [Assessment Year: 2012-13]) New Delhi Young Men’S Vs. The D.C.I.T[E] Christian Association Ltd Circle – 2(1) 1, Jai Singh Road, New Delhi Connaught Place New Delhi Pan : Aaatn 1200 H [Appellant] [Respondent] Date Of Hearing : 07.11.2017 Date Of Pronouncement : 20.11.2017 Assessee By : Shri K. Sampath, Adv Shri V. Rajakumar, Adv Revenue By : Shri S.K. Jain, Sr. Dr

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 11Section 12ASection 13(1)(b)Section 2(15)

…on had itself claimed fees for sports and music coaching/training. Obviously such fees were for coaching and training which should not have been permitted as fees for education. Adverting to the decisions of the apex court in Lok Shikshan Trust vs. CIT, (1975)101 ITR 234 the Assessing Officer observed that the word ‘education’ meant only formal education. In this context the Assessing Officer further relied upon the decision in CIT vs. National Institute of Aeronautical Engineering Educational Association (Uttrakhand) (2009) 315 ITR 428 and Rajah Sir Annamalai Chettiar Foundation vs. DIT(E) 10 ITR (Trib) 424 (Che…

M/S. Nandadevi Outdoor Leadership School India, New Delhi vs. DIT (Exemptions), New Delhi

ITA 6616/DEL/2013[]Status: DisposedITAT Delhi15 Nov 2017

Bench: Shri H.S.Sidhu & Shri Prashant Maharishinandadevi Outdoor Leadership Vs. Dit (Exemptions), School India, New Delhi 14, Dda Commercial Complex, Nanakpura, Moti Bagh, New Delhi Pan:Aadcn4574G (Appellant) (Respondent)

For Appellant: Shri PC Yadav, AdvFor Respondent: Shr Vijay Varma, CIT DR

Section 12ASection 2(15)Section 25Section 80G

…E) rejected the application of the assessee holding that it does not engaged in the activities of education as there is no class room education carried out by the assessee. He further, relied on the decision of Hon‟ble Supreme Court in case of Shikshana Trust 101 ITR 234. He further held that the assessee‟s object fall under the residual category of general public utility and not in the Nandadevi Outdoor Leadership School India Vs. DCIT Appeal U/s 12AA(1)(b) of IT Act, 1961 category of education. He further noted that the assessee has received consultation charges of Rs. 97.89 lakhs from its USA during the FY 201…

ADIT(E), New Delhi vs. M/S. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 2870/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…gone through the findings of the AO in the assessment order and written submission of the Ld.AR as discussed above. In this regard, it is found that AO has relied on the case of Hon'ble 9 Supreme Court in the case of Sole Trustee Lok Shikshan Trust Vs. CIT, 101 ITR 234 (SC) as well as various other case laws. Whereas, Ld.AR of the appellant has relied on the latest judgement of the Hon'ble Delhi High Court in the case of Delhi Music Society Vs. DGIT(E), reported at 65 DTR 337/246 CTR 327. In para 4 of the judgement the Hon'ble Delhi High Court has considered the decision of Sole Trustee Lok Shikshan Trust Vs. C…

ADIT (E), New Delhi vs. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 4292/DEL/2012[2009-10]Status: DisposedITAT Delhi18 Sept 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

Commissioner of Income Tax-(Exemptions) vs. M/S Indian Society of the Church of Jesus Christ of Latter Day Saints

The appeal is dismissed

ITA/319/2017HC Delhi07 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 11Section 12ASection 13Section 260A

…needs to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large [Sole Trustee, Loka Shikshana Trust c. CIT (1975) 101 ITR 234 (SC)]. The section of community sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature [CIT v. Andhra Chamber of Commerce (1965) 55 ITR 722]” 14. After noticing the decision in CIT v. Palghat Shadi Mahal Trust [2002] 254 ITR 212 (SC), the Supreme Court in Dawoodi Bohra Jamat…