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High CourtsDivision Bench(2006) 12 AHC CK 0074

Commissioner of Income Tax, Kanpur vs Shadi Ram Ganga Prasad Charitable Trust

Allahabad High Court · Decided on 5 December 2006

HON’BLE JUDGES
Vikram Nath, J · R.K. Agrawal, J
CASE NUMBER
IT Reference No. 168 of 1993

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Judgment

8 paragraphs · 352 words
1.

The income tax Appellate Tribunal, Allahabad has referred the following question of law u/s 256(1) of the income tax Act, 1961 for opinion of this Court:- Whether on the facts and In the circumstances of the case, the income tax Appellate Tribunal was justified in holding that the Trust was not liable to tax u/s 11 and it was not hit by section 13 of the income tax Act, 1961?

The reference relates to the year 1988-89.

2.

Briefly stated the facts giving rise to the present reference are as follows:

The assessee is a trust and had shown income to the trust from the property owned by the trust. However, it was found by the Assessing Officer that the Income of the trust was not applied to charitable purposes within the meaning of section 13 of the income tax Act, it was held that the assessee trust was not entitled to exemption u/s 11 of the income tax Act because of non-compliance of the provisions of section- 13.

3.

The assessee, being aggrieved, went in first appeal and the learned D.C (Appeals) allowed the appeal following the order of the Tribunal in assessee''s own case for the assessment year 1981-82.

4.

The Department came up in second appeal before the Tribunal and the Tribunal following its earlier order in assessee''s own case dismissed the appeal filed by the department and confirmed the order of tie First Appellate Authority.

5.

It is agreed between the learned counsel for the parties that similar controversy came up for consideration before this Court in ITR No. 127 of 1989 decided on 19.09.2006 which is inter parties and related to the earlier assessment years 1980-81 and 1981-82 wherein this Court has answered similar question In favour of the assessee and against the Revenue. The Court after following its earlier decision has answered the question in favour of the assessee and against the Revenue.

6.

In view of the aforesaid discussion we answer the question in the affirmative i.e., in favour of the assessee and against the Revenue. There shall be no orders as to costs.