COMMNR. OF INCOME TAX, GUJARAT vs HAZARAT PIR SHAH-E-ALAM ROZA ESTAT.TRUST — C.A. No. 4355 - 4364/2003

Case Summary: C.A. No. 004355-004364/2003 Outcome: The Supreme Court dismissed the Income Tax Commissioner's appeals on December 6, 2005. The Court upheld the Tribunal's findings that properties at Rasulabad, Vasna, Ishanpur, and Sarsa belonged to the Hazarat Pir Shah-E-Alam Roza Estate Trust (a registered wakf under the Bombay Public Trust Act, 1950) rather than to the Sajjadanashin individually. The Court confirmed the Trust's eligibility for tax exemption under Section 11 of the Income Tax Act, including Rs. 30,000 annually for maintenance expenses of the Sajjadanashin and family, with the remainder taxable as income in the Sajjadanashin's hands. This case analysis is maintained by casestatus.in based on publicly available court records.