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Documents citing Commissioner Of Income Tax vs Sri Gujarathi Mandal on 21 July, 1998

Islamic Research Foundation, Mumbai vs Department Of Income Tax on 20 December, 2012

(c) CIT vs. Gujarati Mandal, 240 ITR 293 (Mad) 240 ITR 293 (Mad) in which it has been held that section 13(1)(b) would have no application if what is sought to be done by the trust is to promote the interest of a linguistic 5 ITA NO.6069/MUM/2011(A.Y. 2008-09) group, as language cannot be equated to religion. The main object of the trust was to impart knowledge and education, primarily in Gujarati language and to hold, promote religious, social and moral stands of the mandal members, which was capable of including the promotion of the interest of diverse religions followed by its members and exemption under section 11 was granted.
Income Tax Appellate Tribunal - Mumbai Cites 28 - Cited by 0 - Full Document

Kul Foundation,, Pune vs Assessee on 30 January, 2015

The assessee was show caused as to why the application for the registration under section 12A of the Act should not be rejected in view of the two items of the object clause attracting the provisions of section 13(1)(b) of the Act. In reply, the assessee explained that the activities as per serial No.22 of the object clause, does not confer any benefit on any particular community and hence, would not attract the provisions of section 13(1)(b) of the Act. In respect of the second object clause i.e. serial No.23, the assessee explained that the object was not for the promotion of any one religion, 3 ITA No.1692/PN/2013 Kul Foundation but was for the promotion of educational and social standards of the Jain community. Reliance was placed on the ratio laid down by Hon'ble Madras High Court in CIT Vs. Shri Gujrathi Mandal (1999) 240 ITR 293 (Mad) and the Hon'ble Supreme Court in State of Kerala Vs. M.P. Shanti Verma Jain (1981) 231 ITR 787 (SC) wherein, it was laid down that section 13(1)(b) of the Act is applicable only when the dominant object of the Trust was propagation of a particular religion and serving its followers. The assessee, without prejudice to the above contention, submitted that if it was desirable, the clauses could be modified subject to the powers conferred in the Trust Deed. With regard to the activities not having been commenced, the contention of the assessee was that an application for registration under section 12A of the Act could not be rejected merely on this ground.
Income Tax Appellate Tribunal - Pune Cites 26 - Cited by 0 - Full Document
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