CiteTEXT
...(12)
ACT:
Excommunication, Prevention of-Enactment- Constitutional validity-Fundamental rights of members of Dawoodi Bohra community and its religious Head, if...Dawoodi Bohras. The petitioner, who was the religious head of the Dawoodi Bohra community and trustee of its property, challenged the constitutional validity of the Act on the ground that it violated...the Dawoodi Bohra community that the exercise of the power of excommunication by its religious head on religious grounds formed part of the management of its affairs in matters of religion and the...
...the Bench whose decision has come up for consideration (see Central Board of Dawoodi Bohra Community v. State of Maharashtra (2005) 2 SCC...
...Commissioner Of Income-Tax v. Dawoodi Bohra Jamat (2009) 317 ITR 342 (MP) dated 22-6-2009. By the impugned judgment and order, the High Court has...respondent Trust are not wholly religious in nature but are charitable and confined to the benefit of a particular religious community, the Dawoodi Bohra community and thus, the provisions of Section 13(1...:“(a) To arrange for nyaz and majlis (lunch and dinner) on religious occasion of the birth anniversary and Urs Mubarak of Awliya-e-Quiram (SA) and saints of the Dawoodi Bohra community...
...religious head and spiritual leader of Dawoodi Bohra community and is described as Dai-ul-Mutlaq being the 52nd incumbent of the said office. In the suit the reliefs claimed are (a) to (e) which are.../or any person styling himself as Bohra Youth Association or any member thereof or owing allegiance to the so-called Dawoodi Bohra Jamaat of Udaipur or any member thereof be restrained by a permanent...themselves and by their servants and agents or any person claiming under or through them and/or any person styling himself as ‘Bohra Youth Association’ or owing allegiance to the so-called Dawoodi Bohra Jamaat...
...by two different documents, both executed on the same day, namely, January 12, 1937. Both the trust deeds were in identical terms. The two sisters belonged to Dawoodi Bohra community and the trusts...were executed in respect of certain properties which were situated at Surat and Bombay and and by these two trust deeds the properties were vested for the benefit of Dawoodi Bohra community to be...managed and applied by the chief of the Dawoodi Bohra community, namely, the Mullaji Saheb and by his successors-in-office. The Mullaji Saheb as the head of the community is known as Dai-ul-Mutlak. Under...
...to take over possession and management of a burial ground, known as “Dawoodi Bohra Cemetery” at Sewri, which is presently managed by the petitioner and other trustees of a trust.2. The...petitioner is a citizen of India, a member of the Dawoodi Bohra Muslim Community and the Head Amil of Bombay appointed by the Dai-ul-Mutlaq, the religious head of the Dawoodi Bohra Community. The...petitioner is the Mukasir-e-Dawat, who ranks, in the religious hierarchy of Dawoodi Bohra Muslims, next only to the Dai-ul-Mutlaq. The petitioner is also the President of the Anjuman-e-Shiatali, the Jamaat...
...Appellate Tribunal (ITAT) in I.T.A No. 615.Ind/07—Dawoodi Bohra Jamat v. CIT, [2009] 317 ITR (AT) 133 (Indore) and connected appeals. The appeal was...of particular religious community or caste from the purview of section 11 ibid.5. The respondent—“Dawoodi Bohra Jamat”—had filed an application under section 12A/12AA of the Act before..., the respondent-trust preferred an appeal before the Income-tax Appellate Tribunal, Indore Bench, Indore. The applications for registration of Dawoodi Bohra Jamat of other localities were also rejected...
...religious trust established for the benefit of Dawoodi Bohra Community, thus disentitling itself for being registered u/s 12A(a).4. On appeal before the ITAT, by impugned order, ITAT has...Commissioner of Income Tax v. Dawoodi Bohra Jamat reported in (2009) 314 ITR 309 wherein considering the...community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of section 13(1)(b) of the Act. In that view of the matter, the Supreme Court held...
...: 2005 SCC (L&S) 246, Central Board of Dawoodi Bohra Community v. State of Maharashtra...nature by him or on his behalf as such member.3. Sardar Syedna Taher Saifuddin Saheb, who was the 51st Dai-al-Mutlaq and the head of the Dawoodi Bohra community, challenged...any ground whatsoever including religious grounds, it must be held to be in clear violation of the right of the Dawoodi Bohra community guaranteed under Article 26(b) of the Constitution of India...
...law and fact is involved.2. Brief facts necessary for deciding the question involved in the case are that the plaintiffs-respondents are Dawoodi Bohras belonging to the Dawoodi Bohra Community...thereof owing allegiance to the so-called Dawoodi Bohra Jammat, Udaipur or any member thereof be restrained by a permanent injunction from holding their separate Imamat/Jamaat Namaz and/or from holding...leader and religious head of the Dawoodi Bohra Community is His Holiness Dr. Syedna Mohammed Burahanuddin Saheb being the 52nd Dai-Ul-Mutlaq. The Dawoodi Bohra Community consists of Muslims of Shia sect...
..."Dawoodi Bohra Cemetery" at Sewri, which is presently managed by the petitioner and other trustees of a trust.
2. The petitioner is a citizen of India, a member of the Dawoodi Bohra Muslim...Community and the Head Amil of Bombay appointed by the Dai-ul-Mutlaq, the religious head of the Dawoodi Bohra Community. The petitioner is the Mukasir-e-Dawat, who ranks, in the religious hierarchy of...Dawoodi Bohra Muslims, next only to the Dai -ul-Mutlaq. The petitioner is also the President of the Anjuman-e-Shiatali, the Jamaat of the Dawoodi Bohra Community of Bombay. The First respondent is the...
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I.T.A. No.1579/Kol/2012
Assessment Year :2012-13 Shia Dawoodi Bohra Jamaat Waqf (Kolkata) (PAN:AAFAS 7597C)..(Appellant) -Vs-
Director...a Society, though the assessee is duly constituted waqf under Waqf Act, 1995. The ld. A.R. also placed on record order of the Coordinate Bench in case of Shiya Dawoodi Bohra Jamat Amjhera in ITA No....208/Ind/2011 order dated 29.02.2012, order in case of Shiya Dawoodi Bohra Jamat, Neemuch & Others in ITA No.464/Ind/2005 dated 08.02.2007 and contended that the proposition laid down in these...
...Dawoodi Bohra Jamat v. CIT 317 ITR (AT) 133 (Indore) in which it was held as under:“Held, allowing the appeals, that in the absence of any specific...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 Bohra Jamat...Bohra Jamat v. CIT (supra) which is confirmed by the Hon'ble Madhya Pradesh High Court in the case of CIT(A) v. Dawoodi Bohra Jamat (supra). By following the same reason for decision, we set...
...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 Deesa...ITAT, Indore Bench in the case of Dawoodi Bohra Jamat and Others Vs CIT 317 ITR (AT) 133 (Indore) in which it was held as under: Held, allowing the appeals, that in the...Dawoodi Bohra Jamat 317 ITR 342 (MP) in which the Honble Madhya Pradesh High Court has held as under: Held, dismissing the appeal, (i) that the Tribunal after analyzing the objects of...
...) 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 issue in the...(1)(b) would not be applicable to the religious trust. He further stated that identical issue is considered by the ITAT, Indore Bench in the case of Dawoodi Bohra Jamat, Sarangpura Others..., 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 Bohra Jamat...
...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 registration under...appeal before the CIT(A), the CIT (Appeals) concluded that the Trust is a private religious trust established for the benefit of Dawoodi Bohra Community, thus disentitling itself for being registered...Honble Supreme Court in the case of Commissioner of Income Tax v. Dawoodi Bohra Jamat reported in...
...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 Muslim community who are...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 case of...CIT v. Dawoodi Bohra Jamat, 317 ITR 342 (MP), and has quoted extracts from the said decisions. In paragraph 5 of the order, the...
...Dawoodi Bohra community and further the income in the corpus of these properties settled upon trust must be used for Dawat purposes, that is, for the benefit of the Dawoodi Bohra community. Though the...benefit the Dawoodi Bohra community. With these two limitations operating on him, even the apparently wide discretion conferred upon the Mullaji Saheb as Dai-ul-Mutlak for the time being is confined...338, and, in our opinion, it is only within the four corners of Dawat purposes as recognised by the Dawoodi Bohra community that the Mullaji Saheb can use the corpus or the income of this fund...
...waqf under Waqf Act, 1995. The ld. A.R. also placed on record order of the Coordinate Bench in case of Shiya Dawoodi Bohra Jamat Amjhera in IT Appeal No.208 (Ind.) of 2011, order dated 29.02.2012..., order in case of Shiya Dawoodi Bohra Jamat, Neemuch in IT Appeal No.464 (Ind.) of 2005, dated 08.02.2007 and contended that the proposition laid down in these decisions squarely apply to the assessee's..., Director of Income-tax (Exemptions) had asked for certain queries, which were properly replied by the assessee, vide letter dated 05.09.2012, as under:1.
Shia Dawoodi Bohra Jamaat...
..., or question the correctness of, the view of a Bench of a larger quorum.29. Central Board of Dawoodi Bohra Community...in the decision of this Court in Central Board of Dawoodi Bohra Community (2005) 2 SCC 673...