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1 - 6 of 6 (0.22 seconds)Shri Jain Swetambar Murtipujak ... vs The Cit(Exem.), Ahmedabad-Gujarat on 1 February, 2018
In the instant case, where the assessee society has challenged
the very applicability of section 13(1)(b) being a purely religious society,
in light of the above decision of the Hon'ble Rajasthan High Court, we
deem it appropriate to remand the matter back to the file of the ld.
CIT(E) who shall decide the matter afresh after taking into
consideration the aforesaid decision of the Hon'ble Rajasthan High
Court.
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Palghat Shadi Mahal Trust on 19 July, 2001
The ld. CIT(E) has referred to the decision of Hon'ble
Supreme Court in case of CIT vs. Palghat Shadi Mahal Trust 254 ITR
212 where section 13(1) was held applicable where the trust was
created for construction of a Shadi Mahal and establishing other
institutions for educational, social and economic advancement of Muslim
community.
C.I.T,Ujjain vs Dawoodi Bohara Jamat on 20 February, 2014
9. We find that an exactly identical issue came up for consideration
before the Hon'ble Rajasthan High Court in case of Shree Multan
Jain Shwetamber Sabha vs. CIT(E) (Supra) wherein the Hon'ble
High Court referring to the catena of decisions right from the Hon'ble
Supreme Court decision in case of CIT vs Dawoodi Bohara Jamat 364
ITR 31 (SC) in case of trust with composite objects for both religious
and charitable and non-applicability of section 13(1)(b), earlier decisions
of the Hon'ble Rajasthan High Court in case of CIT vs JSB Shikshan
Sansthan (DB Appeal No. 172/JP/2017 dated 7.11.2017) where it was
held that 12AA(4) shall come into operation after the registration is
carried out in consonance with the objects of the trust and not at the
time of registration, decision of the Hon'ble Rajasthan High Court in
case of CIT vs Shri Digamber Jain Mandir (DB Appeal No. 21/JP/2017
dated 14.02.2017) where the order of the Tribunal was confirmed in
6 ITA No. 34/JP/2018
Shri Jain Swetamber Tapagachch Sangh Vs. CIT(E)
directing grant of registration under section 12AA despite violation of
section 13(1)(b) of the Act and other decisions, it was held as under:
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