Commissioner of Income Tax vs Shri Cutch Gurjar Kahatriya Samaj Sewa Trust

B.C. Verma, J.—The Department wanted the Income Tax Appellate Tribunal to refer the following question for opinion of this court:

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that an amount of Rs. 36,078 (assessment year 1977-78) and Rs. 28,280 (assessment year 1978-79) should be allowed as a deduction from the total income of the assessee, when the total expenditure incurred by the trust for charitable purpose during the assessment year fall short of 75 % of the income of the trust ? "

The Tribunal refused to state the case and refer the question to this court as it felt that the answer to the question is self-evident We are of the opinion that the Tribunal cannot be said to have committed any error in refusing to refer the question and rejecting the application on that score. Indeed, the question wanted to be referred has already been answered against the Department and in favour of the assessee by this court, in Mohanlal Hargovinddas Public Charitable Trust Vs. Commissioner of Income Tax, That being so, the Tribunal cannot be said to be in error in refusing to refer the question for the opinion of this court.

The application is, therefore, rejected. There shall be no order as to costs.