TMI Blog1989 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Act, 1961, for short, "the Act". The Revenue has prayed that the Income-tax Appellate Tribunal may be directed to refer the following two questions of law for answer by this court : "(i) Whether all the various objects and particularly those described in sub-clauses (a), (b), (e), (g), (h), (i), (k), (n), (p) and (w) of the objects clause 3 of the memorandum of association constitute ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue then approached this court under section 256(2) of the Act feeling aggrieved with the rejection of the petitions in the earlier cases under section 256(1) of the Act. The civil rules relating to the earlier applications under section 256(2) of the Act were, however, dismissed by this court on default It has been contended on behalf of the Revenue by Shri K. H. Choudhury that the questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, concluded that, in its considered opinion, the main object of the institution falls within the head "Education". In this context, our attention has been invited by Shri Bhattacharjee to Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 1 (SC) in which it has been held that if the primary or dominant purpose of a trust or institution is charitable, the subsidiary objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords "not involving the carrying on of any activity for profit" which found place in section 2(15) of the Act at the relevant time are relatable to the last head of charitable purpose of which mention has been made in the section. We may note section 2 (15) which at the relevant time read as below: " Charitable purpose includes relief of the poor, education, medical relief and the advancement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls within the head "Education", and the primary purpose being the criterion for deciding whether the income has been earned for a charitable purpose, it has to be held that the questions of law involved in the present case are concluded by a judgment of the highest court of the land. In such a situation, any direction to make reference would be academic and the High Court would be right in ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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