Commissioner of Income Tax vs St. Thomas Cathedral Church, Irinjalakuda

Ramachandrdn, J.

These original petitions are disposed of by a common judgment. The Tribunal had rejected the application for reference, filed by the revenue, on the three questions, i.e.

"1. Whether, on the facts and in the circumstances of the case and in view of sub-section (4A)) of section 11, the assessee, i.e., entitled to exemption u/s 11 of the Income Tax Act?

Whether, on the facts and circumstances of the case, the tribunal is right in law and fact in holding that ''the assessee is a religious and charitable institution and carried on Kuri business for utilising the income therefrom also for the charitable such as medical relief, education etc.?

Whether, on the facts and in, the circumstances of the case, the Tribunal is right in holding that the interest claimed cannot be taxed in the hands of the assessee trust as it is exempt from taxation?

We have heard learned counsel for the respondent as well. Taking notice of the facts and circumstances of the case, we feel that this is a case where the matter requires a reference. On receipt of a copy of the judgment, the Tribunal is directed to state the case and refer the above questions of law for a decision of this Court.

Ordered accordingly and the original petitions are disposed of as above.