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

185 ITR 532High Court1990#13638 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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…