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Commissioner Of Income-Tax vs Radhaswami Satsangh on 7 July, 1980 cites

Commr. Of Income-Tax, U.P., Lucknow vs Radhaswami Satsang Sabha on 28 September, 1953

16. To begin with it will be convenient to examine as to whether the decisions of the Allahabad High Court in the cases of Secretary of 'State for India in Council v. Radhaswami Satsang [1945] 13 ITR 520 and that in CIT v. Radhaswami Satsang Sabha [1954] 25 ITR 472 help the assessee. We have referred to these decisions at this stage, for, counsel for the assessee strongly relied on them. We are of the view that these decisions do not help in answering the question. We have noticed that a schism occurred amongst the followers of the Radhaswami Satsang after the death of the third Sant Satguru. The faith broke up into two groups, (1) Swami Bagh group with which we are concerned, and the other Dayal Bagh group to which the two decisions relate. Now, a vital change occurred in the constitution of the Dayal Bagh group, and that was the registration of the Dayal Bagh group as a charitable society under the Societies Registration Act, 1860. Nothing of the kind was done by the Swami Bagh group. Once the members of the faith associated themselves to form a charitable society which was registered under the Societies Registration Act, 1860, a charitable trust came into existence. The Dayal Bagh group framed and passed its constitution and rules and bye-laws for maintaining several institutions established by it. The result of the registration of the society and the framing of its constitution and bye-laws and rules resulted in the vesting of the property in the registered Sabha, and the Sant Satguru had no beneficial interest left in those properties. These decisions, therefore, do not offer a safe guide for deciding the case of the Swarni Bagh sect.
Allahabad High Court Cites 25 - Cited by 58 - V Bhargava - Full Document
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