Swaminarayan Mandir Trust Ltd 2017 18 vs Commissioner Of Income Tax ...
Counsel (4)
Case Significance
Swaminarayan Mandir Trust Ltd 2017 18 vs Commissioner Of Income Tax ... is a Bombay High Court decision dated December 24, 2025 (citation: ik-104941868). The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2017-18, where errors in the return of income and audit report resulted in denial of Section 11 exemption. The Bombay High Court quashed the impugned order and remanded the matter for de novo consideration, directing the CIT to provide a hearing and decide within 12 weeks. The bench comprised Justices Amit S. Jamsandekar and B.P. Colabawalla. The judgment was delivered by Justice B.P. Colabawalla. Counsel appearing: Devendra Jain (counsel for petitioner), Kashyap Chothani (counsel for petitioner), Pritish Chatterjee (counsel for respondent), Shashank A. Mehta (counsel for petitioner).
Summary
The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2017-18, where errors in the return of income and audit report resulted in denial of Section 11 exemption. The Bombay High Court quashed the impugned order and remanded the matter for de novo consideration, directing the CIT to provide a hearing and decide within 12 weeks.
What was the outcome of Swaminarayan Mandir Trust Ltd 2017 18 vs Commissioner Of Income Tax ...?
The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2017-18, where errors in the return of income and audit report resulted in denial of Section 11 ex...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-104941868)