TC23R.179applied; The Secretary of State for India in Council v. Radha Swami Satsang

13 ITR 520High Court1945#22344 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 1991 to 2023.

Judgments citing TC23R.179applied; The Secretary of State for India in Council v. Radha Swami Satsang

Sarswati Vidhya Pratishthan M.P, Bhupal vs. The ACIT 2(1), Bhopal

In the result, appeal of assessee is allowed

ITA 392/IND/2022[2012-13]Status: DisposedITAT Indore30 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

Section 11Section 11(1)(a)Section 12ASection 143Section 143(3)Section 263

…Bengal, AY 2012-13 legal liability of being used for the religious or charitable purpose of the Satsang.--AllIndia Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) :TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects of the Sant Satguru and vested in its Central Council and income was always utilised for that purpose and, theref…

M/S Credai Bengal, Kolkata vs. CIT, (Exemptions), Kolkata

In the result, assessee’s appeal allowed

ITA 381/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Sept 2016AY 2011-2012

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Years:2011-12

Section 11Section 11(1)(a)Section 143(3)Section 2(15)Section 25Section 263

…y was subject to a legal liability of being used for the religious or charitable purpose of the Satsang.—All India Spinners' Assocn. vs. CIT (1944) 12 ITR 482 (PC) : TC23R.179 applied; The Secretary of State for India in Council vs. Radha Swami Satsang (1945) 13 ITR 520 (All) impliedly approved; CIT vs. Radha Swami Satsang (1980) 19 CTR (All) 345 : (1981) 132 ITR 647 (All) : TC23R.644 set aside. Properties of assessee, a religious institution, were meant for the common purpose of furthering the objects of the Sant Satguru and vested in its Central Council and income was always utilised for that purpose and, there…

M/S.Radha-Saomi Sat Sang, Saomi Bagh, Agra vs. Commissioner of Income Tax

C.A. No.-010574-010583 - 1983Supreme Court15 Nov 1991

For Respondent: COMMISSIONER OF INCOME TAX

Section 11Section 35Section 4(3)Section 66(2)

…tahhai and Ors. v.Janan Chandra Bask and Ors., AIR 314 1935 Privy Council 97; Acharya Jagdish-Waranand Avadhuta & Ors. v. Commissioner of Police, Calcutta & Ant., [1983] 4 Sec 522, The Secretary of State for India in Council v. Radha Swami Sat Sang, 13 ITR 520; All India Spinners’Associ- ation v. Commissioner of Income Tax, Bombay, 12 ITR 482; TM.M. Sankaralinga Nadar & Bros. & Ors. v. Commissioner of Income-tax, Madras, 4 ITC 226; Hoystead & Ors. v. Commis- sioner of Taxation, 1926 A.C. 155 and Parashuram Pottery Works Co. Ltd. v. Income-tax Officer, Circle 1, Ward A Rajkot, 106 ITR…