Swaminarayan Mandir Trust Ltd 2016 17 vs Commissioner Of Income Tax ...
Counsel (5)
Case Significance
Swaminarayan Mandir Trust Ltd 2016 17 vs Commissioner Of Income Tax ... is a Bombay High Court decision dated December 24, 2025 (citation: ik-154219919). The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2016-17, which denied it exemption under Section 11 of the Income Tax Act due to errors in the return of income. The Court found the rejection improper and the errors were rectifiable. The petition was allowed, the impugned order quashed, and the revision application remitted for de novo consideration 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), 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 2016-17, which denied it exemption under Section 11 of the Income Tax Act due to errors in the return of income. The Court found the rejection improper and the errors were rectifiable. The petition was allowed, the impugned order quashed, and the revision application remitted for de novo consideration within 12 weeks.
What was the outcome of Swaminarayan Mandir Trust Ltd 2016 17 vs Commissioner Of Income Tax ...?
The Swaminarayan Mandir Trust challenged the rejection of its Section 264 revision application for AY 2016-17, which denied it exemption under Section 11 of the Income Tax Act due to errors in the ret...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-154219919)