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<h1>High Court instructs Tribunal to decide case under Income-tax Act, citing precedent.</h1> The High Court of Allahabad declined to answer the questions referred in the case and instructed the Tribunal to pass final orders in accordance with ... Charitable Institution The High Court of Allahabad declined to answer the questions referred in the case due to the decision in Bar Council of Uttar Pradesh v. CIT [1983] 143 ITR 584, which established the Bar Council as a charitable institution. The case will be dealt with under sections 11 to 13 of the Income-tax Act, and the Tribunal is instructed to pass final orders accordingly.