TC 23R.1326, CIT v. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors.

129 ITR 191High Court1981#13375 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Judgments citing TC 23R.1326, CIT v. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors.

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1972/DEL/2021[2015-16]Status: DisposedITAT Delhi27 Jun 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1971/DEL/2021[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1970/DEL/2021[2013-14]Status: DisposedITAT Delhi27 Jun 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1969/DEL/2021[2012-13]Status: DisposedITAT Delhi27 Jun 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1968/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1967/DEL/2021[2010-11]Status: DisposedITAT Delhi27 Jun 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

MAHARISHI MARKANDESHWAR TRUST ,HARYANA vs. DCIT, CENTRAL CIRCLE KARNAL , KARNAL

In the result, the appeals of the assessee are allowed on both the grounds

ITA 1966/DEL/2021[2009-10]Status: DisposedITAT Delhi27 Jun 2022AY 2009-10

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1966/Del/2021 : Asstt. Year: 2009-10 Ita No. 1967/Del/2021 : Asstt. Year: 2010-11 Ita No. 1968/Del/2021 : Asstt. Year: 2011-12 Ita No. 1969/Del/2021 : Asstt. Year: 2012-13 Ita No. 1970/Del/2021 : Asstt. Year: 2013-14 Ita No. 1971/Del/2021 : Asstt. Year: 2014-15 Ita No. 1972/Del/2021 : Asstt. Year: 2015-16 Maharishi Markandeshwar Trust, Vs Acit, C/O Rajiv Goel & Associates, Central Circle-15, 179, Bank Road, Ambala Cantt., New Delhi Ambala (Appellant) (Respondent) Pan No. Adkpn2266L Assessee By : Sh. Ashwani Kumar, Ca & Sh. Rohit Goel, Ca Revenue By : Sh. Bhavnesh Kulsheshtha, Cit Dr Date Of Hearing: 11.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT DR
Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 131Section 143(3)

…CIT vs. A.L.N. Rao Charitable Trust 1975 CTR (Kar) 114 : (1976)-103 ITR 44 (Kar) : TC23R.1331 affirmed; CIT vs. Shri Krishen Chand Charitable Trust (1975) 98 ITR 387 (J&K) : TC 23R.1326, CIT vs. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (1981) 129 ITR 191 (Ker) : TC 23R.1346, Mohanlal Haraovinddas Public Charitable Trust vs. CIT (1980) 14 CTR (MP) 414 : (1980) 122 ITR 130 (MP) : TC 23R.1341, CIT vs. C.M. Kothari Charitable Trust (1984) 149 ITR 573 (Mad) : TC 23R.1350 and CIT vs. Trustees of Bhat Family Research Foundation (1989) 75 CTR (Bom) 88 : (1990) 185 ITR 532 (Bom) : TC 23R. 1355 approved.”…

TC 23R.1326, CIT v. H.H. Marthanda Varma Elayaraja of Travancore Trust & Ors. (129 ITR 191) — Cited in 7 Judgments | BharatTax