Commissioner of Income Tax vs Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 2)

R.A. Sharma, J.—For the assessment year 1970-71, the Appellate Tribunal referred, at the instance of the Department u/s 256(1) of the Income Tax Act, 1961, the following question of law :

"Whether, on the facts and circumstances of the case, the respondent-assessee a trust created by the instrument executed on April 24, 1958, is a public charitable and religious trust and its income is exempt from tax u/s 11 of the Income Tax Act, 1961 ?

We have answered this question in the affirmative, in favour of the assessee in Income Tax Reference No. 372 of 1977 Commissioner of Income Tax Vs. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1), .

For the assessment years 1967-68, 1968-69 and 1969-70 pertaining to the same assessee, the Appellate Tribunal has referred the same question of law to this court u/s 256(1) of the Act for its opinion.

In view of our decision in Income Tax Reference No. 372 of 1977 Commissioner of Income Tax Vs. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1), , our answer to the question referred by the Tribunal is in the affirmative and in favour of the assessee.