193 Itr 321 (Sc) : (1992) 60 Taxman 248
www.taxpundit.org/feedback.html www.taxpundit.org www.taxpundit.org/library.html RADHASOAMI SATSANG vs. COMMISSIONER OF INCOME TAX SUPREME COURT OF INDIA Ranganath Misra, C.J. & Kuldip Singh, J. Civil Appeals Nos. 10574 to 10583 of 1983 Decided on 15th November, 1991 TC23R.639 SOURCE : (1991) 100 CTR (SC) 267 : (1992) 193 ITR 321 (SC) : (1992) 60 TAXMAN 248 Sections 11, 12, Asst. Year 1964-65, 1965-66, 1966-67, 1967-68, 1968-69, 1969-70 Decision in favour of Assessee Counsel appeared Dr. V. Gauri Shankar with Anil Srivastava, Vinita Ghorpade, Santosh Aggarwal & Bhargav Desai, for the Appellant : S.C. Manchanda with B.B. Ahuja, S. Rajappa & Ms. A. Subhashini, for the Respondent RANGANATH MISRA, C.J. : The Radhasoami Satsang, an assessee under the IT Act in these appeals by special leave assails the decision of the Allahabad High Court on a reference under s. 256 of the IT Act, 1961. The following question had been referred by the Tribunal to the High Court : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the income derived by the Radhasoami Satsang, a religious institution, is entitled to exemption under ss. 11 and 12 of the IT Act, 1961 ?" 2. The ambit and purport of the question would not be properly appreciated unless the background is indicated. The assessee is the Radhaswami Satsang, Agra. This sect was founded by Swami Shvi Dayal Singh in 1861. The tenets of this faith, inter alia, accepted the position that God is represented on earth by a human being who is called the Sant Satguru.
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