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Shree Multan Jain Shwetambar Sabha vs Commissioner Of Income Tax Exemptions on 5 December, 2017
cites
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
C.I.T,Ujjain vs Dawoodi Bohara Jamat on 20 February, 2014
"4. We are in complete agreement with the view
taken by the Tribunal. Though Mr. Jain has tried
to justify the order of the Assessing Officer and
CIT(A), but in our view, in view of the binding
decision of the Supreme Court in the case of CIT
Vs. Dawoodi Bohara (2014) 43 Taxmann.com
242, the Tribunal has not committed any error in
allowing the appeal of the assessee."
Digember Jain Society For Child Welfare vs Director General Of Income Tax ... on 9 October, 2009
3. Digember Jain Society for Child Welfare vs.
Director General of Income Tax (Exemptions),
[2009] 185 TAXMAN 255 (Delhi), wherein it has
been observed as under:-
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 13 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Jodhpur Chartered Accountant Society on 9 April, 2002
11. CIT v. Jodhpur Chartered Accountant
Society, (2003) 127 Taxman 90 (Raj.),wherein it
has been observed as under:-
Ahmedabad Rana Caste Association vs Commissioner Of Income Tax, Gujarat on 16 September, 1971
" 10. Applying the test laid down by the apex
court in Ahmedabad Rana Caste Association v.
CIT[1971] 82 ITR 704, we find that the
predominant object of the society is
dissemination of knowledge and education of
commercial laws, tax laws for the benefit of
general public to inculcate a sense of
responsibility towards the nation and foster law
abiding citizens. The objects clause of the
constitution emphasises to propagate and
disseminate knowledge about the auditing,
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[ITA-219/2017]
accounting, direct and indirect taxes by holding
seminars, conferences and workshops, etc. The
fruits of such seminars, conferences, etc., would
be available to the public at large, thus, it
appears that the society is not for the benefit of
a small group of individuals and it is also not
only for the benefit of members but to promote
awareness and education of the commercial and
tax laws for the general public without any profit
motive. As observed by the Supreme Court, to
serve a charitable purpose it is not necessary
that the object should be to benefit the whole of
mankind or all persons in a country or State,
even if a section of the public is given benefit, it
cannot be said that it is not a trust for charitable
purpose in the interest of the public. In the
situation of explosion in population, the vast
changes brought by the scientific technology and
other developments, more particularly, the
universal concept of glo-balisation, new trends in
the world order to meet the ever growing
challenges to organising seminars, conferences
and workshops to educate the people of
commercial laws, tax laws, auditing, accounting,
direct and indirect taxes are of great general
public utility, at least to a section of people
falling in the category of charitable institution.
Thus, the Tribunal has rightly directed the
Commissioner of Income-tax "to grant
registration to the applicant-society under
Section 12A of the Income-tax Act, 1961."
Hiralal Bhagwati vs Commissioner Of Income-Tax on 18 April, 2000
12. Hiralal Bhagwati v. CIT [2000] 246 ITR 188
(Guj.),wherein it has been observed as under:-