The Supreme Court Today (Dec 2) set aside an Income Tax Department notice towards reassessment proceedings initiated against spiritual organisation Radha Soami Satsang Beas. The order was passed by a Bench of Justices JB Pardiwla and R Mahadevan on an appeal filed by the organisation against a Punjab & Haryana High Court order denying relief.
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NEW DELHI: The Supreme Court of India on Monday nullified a reassessment notice issued by the Income Tax Department (ITD) against the spiritual organization Radha Soami Satsang Beas. The decision came as a relief to the organization, marking the conclusion of a legal battle over the notice.
The judgment was delivered by a Bench comprising Justices JB Pardiwala and R Mahadevan, in response to an appeal filed by Radha Soami Satsang Beas. The appeal challenged a May 2022 order of the Punjab & Haryana High Court, which had denied the organization relief.
The High Court had earlier dismissed the plea, reasoning that-
“alternative statutory remedies were not exhausted.”
In December 2022, the apex court intervened in the matter, seeking a response from the ITD. At that time, the Supreme Court also issued a stay on the reassessment notice, effectively halting proceedings.
After considering the arguments presented, the Supreme Court allowed the appeal and disposed of the case, setting aside the contentious notice. This decision underscores the judiciary’s role in addressing procedural and legal complexities in taxation matters.
Advocate Ekakshra Mahajan Mandhar of Mandhar Associates represented Radha Soami Satsang Beas in the case. The organization expressed its gratitude for the resolution, which brings an end to the reassessment proceedings initiated against it.
This ruling reaffirms the importance of procedural correctness and statutory adherence in taxation matters, setting a precedent for similar cases in the future.
What Is Radha Soami Satsang Beas (RSSB)?
Radha Soami Satsang Beas (RSSB) along with its international affiliates is a religious organization guided by the fundamental spiritual beliefs found at the heart of most religions, under the mentorship of a living spiritual teacher.
In the Indian language, Radha Soami means ‘lord of the soul’, satsang describes a group that seeks truth, and Beas refers to the town near which the main centre is located in northern India. There are a number of other contemporary movements that use the name ‘Radha Soami’ but Radha Soami Satsang Beas is not associated with any of them.
RSSB was established in India in 1891 and gradually began spreading to other countries. Today RSSB holds meetings in more than 90 countries worldwide. It is a non-profit organization with no affiliation to any political or commercial organizations.
The basis of every religion is spirituality. With the passage of time and changing social values, the basic spiritual teachings often become embellished with extra rules and rituals, and eventually take the shape of a formal religion. Despite its extensive outreach activities, RSSB tries to maintain the integrity of its spiritual core and preserve the simplicity of its teachings. At the heart of the RSSB teachings is a belief that there is a spiritual purpose to human life – to experience the divinity of God who resides in all of us. It is through this experience that we will realize the truth of the concept that there is only one God and we are all expressions of his love.
Central to the RSSB teachings is a spiritual teacher who explains the purpose of life and guides and instructs members in a method of spirituality based on a daily meditation practice. The present teacher is Baba Gurinder Singh, who lives with his family at the main centre in northern India.
CASE TITLE:
Radha Soami Satsang Beas vs NFAC Delhi and ors
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