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Arham Foundation,Pune vs Cit (Exemption), Pune on 29 October, 2025

ITA Nos.1584 & 1585/PUN/2025 [A] 5.6 It is the submission of Ld.AR that the Trustees have provided certain advances to the Trust as and when required, which were utilized by the Trust for the purpose of the objects of the Trust. 5.7 We find Hon‟ble Bombay High Court in the case of Ashok Shreekrishna Beharay vs. Joint Charity Commissioner in Writ Petition No.8180 of 2025 order dated 16.10.2025 has observed as under :
Income Tax Appellate Tribunal - Pune Cites 13 - Cited by 0 - Full Document

Arham Foundation,Pune vs Cit (Exemption), Pune on 29 October, 2025

ITA Nos.1584 & 1585/PUN/2025 [A] 5.6 It is the submission of Ld.AR that the Trustees have provided certain advances to the Trust as and when required, which were utilized by the Trust for the purpose of the objects of the Trust. 5.7 We find Hon‟ble Bombay High Court in the case of Ashok Shreekrishna Beharay vs. Joint Charity Commissioner in Writ Petition No.8180 of 2025 order dated 16.10.2025 has observed as under :
Income Tax Appellate Tribunal - Pune Cites 13 - Cited by 0 - Full Document

M/S.Eternal Word Trust vs M/S.Eternal Word Trust on 14 February, 2025

11. Similar set of facts was the subject matter of the writ petition 5/9 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/12/2025 04:00:29 pm ) CRP.No.1366 of 2025 before the Bombay High Court. The Bombay High Court in Ashok Shreekrishna Beharay's case (referred herein supra), held that when the person seeking impleadment had been removed from membership of the Trust, he loses the essential qualification to be a member and cannot be said to be a person having interest. The Court further held that if the impleading Application was allowed, it would expand the scope of the proceedings to quash the very authority of rival faction to manage affairs of the Trust and file application for permission to avail loan. Even before the Bombay High Court, it was a case where numerous proceedings were pending between the impleading applicant and the then current Management, regarding the right to manage the affairs of the Trust.
Madras High Court Cites 4 - Cited by 0 - Full Document
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