TMI Blog1976 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... his order would appear to show that it is a public religious trust, since, the trust primia facie appears to be mainly for doing poojas, archanas, abishekams, alangarams, etc., at various temples in peruvalanallur besides poor feeding, conducting festival, etc. None of these temples appear to be private temples. Under the circumstances it is not clear as to how the authorities came to the conclusion that it is a private trust. The trust was founded by late Tmt. Rukmaniammal, the appellant-trustee s mother through registered document dt. 31st Jan., 1944 (Dec. 176 of 44). Tmt. Rukmaniammal died in 1960. The Appellant happens to be the present trustee. The records shown that the appellant had declared an income of Rs. 4,995 for the asst. yr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following words. " The order of the Agrl. ITO are hereby set aside the case is remanded back to him for fresh disposal after conducting detailed enquiry regarding the performance of public functions of the trust and the expenditure required therefore, and allowing the same." The Appellant has therefore come up in second appeal. 3. Thiru R. Radhakrishnan, the learned Authorised Representative claimed that it is a public trust and that it is not taxable under the law. He claims that the amendment effective from 1st April, 1972 which sought to apply the General Income Tax Law was not enough as Central Income Tax Law applies only non-agricultural income. He also contended that in absence of Rules, there is no provision to effectuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is a public trust would enable total exemption whether the income is spent or not. The arguments advanced on appellant s behalf and even consideration by the Tribunal in ATA. Nos. 102 of 1974. dt. 26th July, 1974. We have held therein that the upset income could be brought to tax and that the conditions, enjoined under the India IT Act 1961 and the Rules made thereunder would apply mutatis mutandis in respect of unspent agricultural income for the purposes of Tamil Nadu Agrl. IT Act. In this view of the matter, the appeals will have to be dismissed. After all the appellant would get relief to the extent of the expenditure shown to have been incurred in pursuance of the remand order. When this position has been explained to the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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