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TMI Blog2017 (9) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... d in view the decision in Dawoodi Bohra’s case [2014 (3) TMI 652 - SUPREME COURT] which squarely applies to the case of the petitioners, rather their case stands on a higher footing as they have established institutions which are created for the benefit of all sections of society and the religious activities carried out by them are minuscule in comparison to their main activity. Even the rule of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajendra Menon, CJ And Anil Kumar Upadhyay, JJ. For the Petitioners : Mr. D.V. Pathy, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondents : Mrs. Archana Sinha, Advocate JUDGMENT ( Per : Honourable The Chief Justice ) Challenging the order,Annexure-8, dated 29.09.2014, passed by the Commissioner of Income Tax, Patna, cancelling registration and exemption granted to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the said case after considering various submissions, identical in nature, that were made and after taking note of the law laid down by the Hon ble Supreme Court in the case of Commissioner of Income-tax, Ujjain Vs. M/s Dawoodi Bohra Jamat, [(2014) 364 ITR 31], the issue has been decided by a co-ordinate Bench of this Court by a detailed judgment rendered on 23.11.2016 and the said judgment r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity. In our view the decision in Dawoodi Bohra s case squarely applies to the case of the petitioners, rather their case stands on a higher footing as they have established institutions which are created for the benefit of all sections of society and the religious activities carried out by them are minuscule in comparison to their main activity. Even the rule of 5% would apply only wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns already considered and decided by the Co-ordinate Bench of this Court in the judgment on 23.11.2016 rendered in CWJC No.2634 of 2011. Accordingly, we are not inclined to relegate the petitioner to take recourse to the statutory remedy available as the issue in question stands decided in favour of the petitioner in their own writ petition filed, as indicated hereinabove, for the grounds and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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