1992 (12) TMI 13

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..... ferred the following question of law arising out of its order dated September 25, 1980, in respect of the assessment years 1970-71, 1971-72, 1976-77 and 1977-78 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the decision of the Appellate Assistant Commissioner that the assessee is a public charitable and religious trust and its income is ent .....

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..... s submitted that non-allowance of proper deduction is contrary to law. It was further submitted that for the assessment year 1972-73, the assessee was held to be a public charitable trust and that the application of the assessee under section 12A of the Income tax Act is pending before the Commissioner of Income-tax, Jaipur. The learned Appellate Assistant Commissioner came to the conclusion that .....

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..... ee's income to be exempt under section 11 of the Income-tax Act, 1961. Against this order, the Revenue had gone in appeal before the Income-tax Appellate Tribunal where it was contended that the son of the author of the trust has stated on October 9, 1967, that the trust is a private trust. The Tribunal came to the conclusion that the trust was created in 1928 and the copy of the original trust d .....

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..... benefited. The beneficiaries are capable of being ascertained in the private trust while the charitable purpose has been defined to include relief of the poor, education, medical relief and advancement of any other object of general public utility not involving the carrying on of any activity for profit. According to the main objects, the maintenance of the existing dharmashalas, help of Agarwals .....

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..... d that the sole purpose of the trust was to run a dharamshala which is an object of general public utility and so when this was the sole object, the income derived therefrom in the shape of the rent from the dharamshala is exempt under section 11 read with section 2(15) of the Act. Similarly, the other objects of help of Agarwals, widows and children, feeding of mendicants and help of destitutes a .....

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