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        <h1>Court Upholds Revenue's Decision Against Assessee on Trust Property Use</h1> <h3>Agappa Child Centre Versus Commissioner Of Income-Tax</h3> The court confirmed the Tribunal's decision, ruling in favor of the Revenue and against the assessee. It held that the trust's property use for the ... Charitable Trust, Movable Property Issues Involved:1. Whether the property of the trust was used for the benefit of a prohibited person u/s 13(3) and hence the exemption to the trust was to be denied.2. Whether the refrigerator purchased by the trust and kept in the house of the trustee was a user of the trustee without payment of adequate rent or other compensation.3. Whether there was material for the Appellate Tribunal to conclude that the provisions of section 13(2)(b) became applicable merely because the refrigerator was kept in the house of the trustee, and whether the findings were vitiated by non-consideration of the evidence.Summary:Issue 1:The court examined whether the property of the trust was used for the benefit of a prohibited person u/s 13(3), thereby denying the exemption to the trust. The assessee, a public charitable trust, purchased a refrigerator for Rs. 5,445 and kept it at the residential house of the managing trustee, Sri K. M. Joseph. The Tribunal held that this act attracted the provisions of section 13(2)(b), which deems the property to have been used for the benefit of a prohibited person, thus denying the trust the benefits of section 11. The court confirmed this finding, stating that the legislative intent is to exclude from the total income of the trust any part that does not satisfy the rigorous requirements of section 13.Issue 2:The court evaluated whether the refrigerator was used by the trustee without adequate rent or other compensation. The Income-tax Officer and the Tribunal found that the refrigerator was used in the trustee's house without any rent or compensation, thus attracting the provisions of section 13(2)(b). The first appellate authority, however, observed that the refrigerator was kept by the trustee only as a custodian and was later shifted to the orphanage. The Tribunal disagreed, emphasizing that the refrigerator's purchase and use by the trustee, even temporarily, without adequate rent or compensation, violated section 13(2)(b). The court affirmed this view, stating that the statutory provision applies to both movable and immovable property.Issue 3:The court considered whether there was material for the Tribunal to conclude that section 13(2)(b) was applicable merely because the refrigerator was kept in the trustee's house. The Tribunal noted that the refrigerator's purchase and use by the trustee, without any evidence of donor visits or necessity, led to the conclusion that section 13(2)(b) was applicable. The court agreed, stating that the statutory emphasis is on the availability of the property for use by a prohibited person without adequate rent or compensation. The court rejected the argument that section 13(2)(b) should be limited to immovable property, affirming that it includes movable property like the refrigerator.Conclusion:The court confirmed the Tribunal's order and answered all three questions in the affirmative, in favor of the Revenue and against the assessee. The judgment emphasized the legislative intent to rigorously apply the provisions of section 13 to protect the trust's income and property from misuse by prohibited persons.

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