Swaminarayan Mandir Trust Ltd 2018 19 vs Commissioner Of Income Tax ...

ik-154207321 Bombay High Court 24 December 2025 • WRIT PETITION NO.2162 OF 2025 • 12 min read

Judges (2)

Amit S. Jamsandekar Coram B.P. Colabawalla Delivered

Counsel (5)

Devendra Jain Counsel Petitioner Kashyap Chothani Counsel Petitioner Pritish Chatterjee Counsel Respondent Saukhya D. Lakade Counsel Petitioner Shashank A. Mehta Counsel Petitioner

Parties (2)

Commissioner of Income Tax (Exemptions), Mumbai Respondent Swaminarayan Mandir Trust Petitioner

Case Significance

Swaminarayan Mandir Trust Ltd 2018 19 vs Commissioner Of Income Tax ... is a Bombay High Court decision dated December 24, 2025 (citation: ik-154207321). The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2018-19, which denied the trust exemption under Section 11 of the Income Tax Act due to errors in its return filing and audit report. The Court found that the Commissioner had not properly considered the trust's representation and the errors were rectifiable. The petition was allowed, the impugned order was quashed, and the revision application was remitted back for de novo consideration with 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), Saukhya D. Lakade (counsel for petitioner), Shashank A. Mehta (counsel for petitioner).

Summary

The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2018-19, which denied the trust exemption under Section 11 of the Income Tax Act due to errors in its return filing and audit report. The Court found that the Commissioner had not properly considered the trust's representation and the errors were rectifiable. The petition was allowed, the impugned order was quashed, and the revision application was remitted back for de novo consideration within 12 weeks.

What was the outcome of Swaminarayan Mandir Trust Ltd 2018 19 vs Commissioner Of Income Tax ...?

The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2018-19, which denied the trust exemption under Section 11 of the Income Tax Act due to errors in ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-154207321)