Ujjain v. Dawoodi Bohara Jamat (SC) (SC)

268 CTR 1Supreme Court of India2014#17459 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 12 AB Section 80 G Section 11 Section 115BBC Section 12A Section 12AA Section 12AB Section 13(1)(b)

Issues it is cited on

registration under section 12a section 12aa section 12ab section 12 section 80g section 12a section 80 section 11 appeal before the tribunal person

Judgments citing Ujjain v. Dawoodi Bohara Jamat (SC) (SC)

Khaja Education Society, Kalaburgi vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result the appeals are allowed for statistical purposes

ITA 1608/BANG/2025[NA ]Status: DisposedITAT Bangalore24 Feb 2026

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru

Section 12Section 80

…sues is squarely covered in favour of the assessee by the decision of Honourable Supreme court in case of Commissioner of Income tax, Ujjain vs. Dawoodi Bohara Jamat [2014] 43 taxmann.com 243 (SC)/[2014] 222 Taxman 228 (SC) (MAG)/[2014] 364 ITR 31 (SC)/[2014] 268 CTR 1 (SC)[20-02-2014]. 14. However, as in the present case there is no finding in the order that assessee's objects are religious in nature or the activity of the trust is restricted to a particular community, it is not possible to ascertain on what basis the ld CIT {E} has reached at that conclusion. Even otherwise, if the ld. CIT E is having such an…

Khaja Education Society, Kalaburgi vs. Commissioner of Income Tax (Exemptions), Bangalore

In the result the appeals are allowed for statistical purposes

ITA 1607/BANG/2025[NA]Status: DisposedITAT Bangalore24 Feb 2026

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru

Section 12Section 80

Shri Sheshavtar 1008 Shri Kallaji Vedpith Evam Shodh Sansthan, Nimbahera, Chittorgarh vs. ITO Exemption Ward, Udaipur, Aaykar Bhawan

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR

Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

…ion. The assesseesansthanis religious cum charitable trust, the term religious and charitable is defined by honourable Apex Court in the case of Commissioner of Income tax, Ujjain v. Dawoodi Bohara Jamat (SC) (SC)[2014] 222 Taxman 228 [2014] 364 ITR 31 [2014] 268 CTR 1: (2014) 102 DTR 361:- “Para 35. Unlike the phrase "charitable purpose", "religious purpose" is not defined under the Act. According to lexicographers, the term religious would mean "of or relating to religion." (Merriam Webster Dictionary, Macmillan English Dictionary). The Shorter Oxford English Dictionary defines the term as follows: "Devoted to…

Renewed Hope Community Trust, New Panvel vs. Commissioner of Income Tax Exemptions Pune, Pune

In the result, Appeal of the assessee is allowed for statistical purposes

ITA 4542/MUM/2023[NOT APPLICABLE]Status: DisposedITAT Mumbai22 Jul 2024

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Renewed Hope Community Commissioner Of Income Trust Tax Exemption Pune 322, 3Rd Floor, Income Tax 42, Vighnaharta Enclave, Matheran Road, Office Vs. New Panvel, Pmt Building, Swargate, Navi Mumbai, Thane- Shankar Sheth Road, 410206 Pune-411037 (Appellant) (Respondent) Pan No. Aaetr5822

For Appellant: Mr. Rohan N. Dedhia, ARFor Respondent: Mr. Rajesh Meshram, DR

Section 12A

…, the ITAT held that provisions of Section 13 can be invoked by Assessing Officer while framing assessment and not by Commissioner while considering application for registration under Section 12AA. In the case of Dawoodi Bohara Jamat [2014] 43 taxmann.com 243/268 CTR 1/364 ITR 31/222 Taxman 228 (SC), the Hon'ble Supreme Court made the following observations: "40. Further, establishment of Madarsa or institutions to impart religious education to the masses would qualify as a charitable purpose qualifying under the head of education under the provisions of Section Renewed Hope Community Trust; A.Y. 2022-23 2(15) of…

National Real Estate Development Council Gujarat, Ahmedabad vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 487/AHD/2024[NA]Status: DisposedITAT Ahmedabad02 Jul 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokarassessment Year : - National Real Estate Development Vs. Commissioner Of Council Gujarat Income-Tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. Pan : Aagan 1280 J

Section 12ASection 13(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, ACCOUNTANT MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, JUDICIAL MEMBER Assessment Year : - National Real Estate Development Vs. Commissioner of Council Gujarat Income-tax (Exemption) B-807, Times Square-2 Ahmedabad. Nr.Avlon Hotel, Thaltej Ahmedabad. PAN : AAGAN 1280 J : Assessee by Shri Dhinal Shah, CA : Shri Sudhendu Das, CIT-DR Reven…