TC 23R.1350 and CIT v. Trustees of Bhat Family Research Foundation

185 ITR 532High Court1990#13682 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.1350 and CIT v. Trustees of Bhat Family Research Foundation

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

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)

…ublic 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.” 28. Similarly, the Hon’ble Supreme Court in the case of CIT vs. Programme for Community Organisation,248 ITR 1 held that gross receipts were Rs. 2,57,376/- and the assessee had applied Rs. 1,70,369/- for charitable purposes, thereby leaving balance of Rs. 87,010/-. The Court held under para 3 that Trust was eligib…

TC 23R.1350 and CIT v. Trustees of Bhat Family Research Foundation (185 ITR 532) — Cited in 7 Judgments | BharatTax