CiteTEXT
...the Bench whose decision has come up for consideration (see Central Board of Dawoodi Bohra Community v. State of Maharashtra (2005) 2 SCC 673). However, in ...that normally the Bench of five learned Judges in case of doubt has to invite the attention of the Chief Justice and request for the matter being placed for hearing before a Bench of larger coram than...Order1. Having heard the matter(s) for considerable length of time, we are of the view that the matter needs to be considered by a Bench of nine...
...submitted that as such the issue involved in the present Tax Appeal is now not res integra in view of the decision of the Hon'ble Supreme Court in the case of ...Honble the Supreme Court in the case of Dawoodi Bohra Jamat (Supra), the question, which is raised in the present appeal is required to be answered in favour of the assessee. We ...elaborate reasons for the same as in the case of very same assessee i.e Dawoodi Bohra Jamat (Supra), it is held by Honble the Supreme Court that respondent-trust was a charitable and religious tru...
...Act.3. The learned Counsels for the assessees at the outset submitted that the issue is now covered in favour of both the assessees by the order of the ITAT, Indore Bench i...above view of the Tribunal is confirmed by the Hon'ble Madhya Pradesh High Court in the case of Commissioner Of Income-Tax v. Dawoodi ...).6. On consideration of the above facts, we are of the view that the issue is squarely covered in favour of the assessee by the order of the ITAT, Indore Bench in the ...
...decisions of the ITAT, Indore Bench in the case of Dawoodi Bohra v. CIT, 317 ITR (AR) 133 (Indore), which has been confirmed by the M.P High Court in the...assessee by the order of the ITAT, Indore Bench in the case of Dawoodi Bohra v. CIT, 317 ITR (AR) 133 (Indore), which is confirmed by the M.P High Court ...upon appreciation of the evidence on record, come to the conclusion that as the benefits of the Trusts as per the material on record are intended only for the Dawoodi Bohra Musli...
...on the reasons that the cases of the assessees are hit by provisions of section13(1) (b) of the Income Tax Act. ITA No.2502 & 2503/Ahd/2009 Shia Dawoodi Bohra Jamat Deesa and ...assessee also submitted that the above view of the Tribunal is confirmed by the Honble Madhya Pradesh High Court in the case of CIT Vs ...case of the trust established for charitable purposes. 5. On the other hand, the learned DR relied upon the orders of the learned Director of Income Tax (Exemption). ITA ...
...) of the Act. He has stated that the assessee is a religious trust for the benefit of a community known as Shiya Dawoodi Bohra. That the Hon'ble Apex Court has considered the identical is...case of Commissioner Of Income-Tax v. Barkate Saifiyah Society., 213 ITR 492 and stated that section 13(1)(b) would not be applicable..., ITA No. 615.Ind/2007 and ITAT Indore Bench granted registration under Section 12AA to the trust for Dawoodi Bohra community. He has stated that the object of the assessee-trust and Dawoodi ...
...case, the Tribunal was right in law in holding that the Dawoodi Bohra Community is a Public Trust for the benefit of public at large and consequently, the said Trust is entitled to regist...Honble Supreme Court in the case of Commissioner of Income Tax v. Dawoodi Bohra Jamat reported in...consideration by us reproduced hereinabove and considering the decision of the Honble the Supreme Court in the case of Dawoodi Bohra Jamat (Supra), the question, which is raised ...
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SINHA, C. J.-By this petition under Art. 32 of the Constitution, the petitioner, who is the 51st Dai-ul-Mutlaq and head of the Dawoodi ...petitioner claims that as the head of the Dawoodi Bohra community and as Dai-ul-Mutlaq, he has the right and power, in a proper case and subject to the conditions of legal exercise of tha...the unrevealed Imams in unbroken line down to Agha Khan. Except for its historical aspect, the case does not deal with any matter relevant to the present controversy. The next reported case which ...
...and considering the decision of the Hon'ble the Supreme Court in the case of Dawoodi Bohra Jamat (supra), the question which is raised in the present appeal is required ...assessee. We are not giving any elaborate reasons for the same as in the case of very same assessee i.e. Dawoodi Bohra Jamat (supra), it is held by Hon'ble the Supreme Court that respondent-trust ...of income tax that trust is only for specified community and not for public at large. Hon. CIT erred in not considering decision of Hon. Supreme Court in the case of CIT vis. Dawoodi...
...and considering the decision of the Hon'ble the Supreme Court in the case of Dawoodi Bohra Jamat (supra), the question which is raised in the present appeal is required ...assessee. We are not giving any elaborate reasons for the same as in the case of very same assessee i.e. Dawoodi Bohra Jamat (supra), it is held by Hon'ble the Supreme Court that respondent-trust ...of income tax that trust is only for specified community and not for public at large. Hon. CIT erred in not considering decision of Hon. Supreme Court in the case of CIT vis. Dawoodi...
...Dawoodi Bohra Community's case (supra), a Division Bench of this Court in Sampath S. Pawar v. Ibrahim (2013 (3) KLT
...Court after referring the legal position laid down by the Constitution Bench in Central Board of Dawoodi Bohra Community's case (supra). But the reference was only for the p...position laid down by the Full Bench without referring to the law laid down in
Central Board of Dawoodi Bohra Community's case (supra) in relation to conflicting deci...
..., balance sheet as at 30th November, 2011. 04 Copy of order u/s. 12AA in case of Dawoodi Bohra Jamat Trust (Kolkata) alongwith trust deed and audited accounts for the year ended 31.03.2012 the...Anjuman-E-Najmi, Dawoodi Bohra Jamat Trust, Mysore alongwith trust deed and audited accounts for the year ended 31-03- 2012 thereof. 06 Copy of order u/s. 12AA dated 30.01.2012 passed by CIT-I, Coimbat...of Appellant (ITA No.634/Mds/2012) 08 Copy of judgement of Dawoodi Bohra Jamat and others Vs. CIT (317 ITR (AT)133 (Indore) 09 Copy of judgement of ...
..., balance sheet as at 30th November, 2011. 04 Copy of order u/s. 12AA in case of Dawoodi Bohra Jamat Trust (Kolkata) alongwith trust deed and audited accounts for the year ended 31.03.2012 the...Anjuman-E-Najmi, Dawoodi Bohra Jamat Trust, Mysore alongwith trust deed and audited accounts for the year ended 31-03- 2012 thereof. 06 Copy of order u/s. 12AA dated 30.01.2012 passed by CIT-I, Coimbat...of Appellant (ITA No.634/Mds/2012) 08 Copy of judgement of Dawoodi Bohra Jamat and others Vs. CIT (317 ITR (AT)133 (Indore) 09 Copy of judgement of ...
...present case, the complainant and the alleged accused persons are members of Dawoodi Bohra Community. The alleged accused persons are representatives of Anjuman-A-Jaini Jamat. The religio...done by the alleged accused persons. It is a case arising out of dispute between two religious groups belonging to Dawoodi Bohra Community and the same has been resolved amicably.
8...Procedure being aggrieved by an order dated 01/07/2013 passed by Judicial Magistrate, First Class, Mandsaur in Criminal Case No.1108/12.
2- The facts of the case reveal that a...
...thus in furtherance of religious activities and the Trust was entitled to the grant of registration.6. The Supreme Court in the case of CIT, Ujjain v. Dawoodi Bohra...principles of Dawat-e-Hadiyah.”is identical to the object considered by the Supreme Court as below;“C. For the betterment of the Dawoodi Bohra community to give and...Prayer: Tax Case Appeal filed under Section 260-A of the Income Tax Act against the order of Income Tax...
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3. The learned Counsel for the assessee reiterated the submissions made before the authorities below and placed reliance upon the decision of the Hon'ble Supreme C...Court in the case of Dawoodi Bohra Jamat (cited Supra) has considered various judicial decisions on this issue and has held as under:
"43. Thus, the second issue...above are assessee's appeals against the denial of registration u/s 80G and 12AA (1)(b)(ii) of the I.T. Act respectively.
2. Brief facts of the case are that the...
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3. The learned Counsel for the assessee reiterated the submissions made before the authorities below and placed reliance upon the decision of the Hon'ble Supreme C...Court in the case of Dawoodi Bohra Jamat (cited Supra) has considered various judicial decisions on this issue and has held as under:
"43. Thus, the second issue...above are assessee's appeals against the denial of registration u/s 80G and 12AA (1)(b)(ii) of the I.T. Act respectively.
2. Brief facts of the case are that the...
...impersonal nature."
10. Further the Ahmedabad Bench-C of the Tribunal in the case of Shiya Dawoodi Bohra Jamat vs. CIT [2011 133 ITD 271...religious in nature and the assessee was entitled to exemption under s. 11 of the Act."
8. Similar view is taken by Hon'ble Madhya Pradesh High Court in the case of ....
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13(1)(b) were not applicable because they were applicable in the case of the trust established for charitable purposes."
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...subsequently in the case of Central Board of Dawoodi Bohra Community v. State of Maharashtra (2005) 2 SCC 673 it was open to the Chief...Bench decision of this Court in the case of Bangalore Water Supply & Sewerage Board v. A. Rajappa (1978) 2 SCC 213 (shortly...hereinafter referred to as Bangalore Water case). The Bench of three Judges in the case of Chief Conservator of Forests v. Jagannath Maruti...
...reliance on various case laws, which has been distinguished by the Commissioner, even the ratio laid down by the Hon'ble Supreme Court in CIT v. Dawoodi Bohra jamat [2014]...Dawoodi Bohra Jamat case (supra).7. The learned Departmental Representative for the Revenue placing reliance on the order of Commissioner pointed out that the assessee w...Court in Dawoodi Bohra Jamat case (Supra) had observed that the objects of trust as declared in the Trust Deed would govern its right of exemption under sections 11 and 12 of the Act. The...