TMI Blog1978 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... at the instance of the CIT, U.P., Kanpur. The question referred for our opinion is as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income from Gurudwara and attached shops was entitled to exemption under section 4(3)(i)/4(3)(ii) of the Indian Income-tax Act, 1922, for the assessment years 1957-58, 1958-59 and 1961-62, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(3)(i) and (ii) of the Indian I.T. Act, 1922. The ITO held that the gurudwara was owned and possessed by the respondent and that the assessee had been receiving contributions in his individual capacity. He also came to the conclusion that the assessee retained absolute control over the management and affairs of the Gurudwara and, therefore, he was not entitled to exemption of the income. On thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, preferred second appeals before the Tribunal. The appeals were dismissed and the findings given by the AAC of Income-tax were endorsed. Thereupon, the CIT filed an application for referring the question indicated above for the opinion of this court. The main question that arises for decision in this reference is whether the Tribunal was justified on the facts and in the circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property is Gurudwara property and the same was being held by the assessee as a manager or shebait under a legal obligation wholly for religious and charitable purposes. As the entire income has to be applied for religious and charitable purposes the same was liable to be exempted under ss. 4(3)(i) and 4(3)(ii) of the Act. The submission of the learned counsel appearing for the revenue was that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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