https://www.taxtmi.com/caselaws?id=38174 A reference on exemption for a charitable trust under section 4(3)(i) of the Income-tax Act could not be answered because the Tribunal had not recorded findings on the merits of the trust's objects and had merely followed its earlier order. The absence of a fresh finding on whether the objects were charitable or non-charitable in the relevant assessment years meant the legal issue was not fit for determination on the existing record. The appropriate course was to remit the matter to the Tribunal for rehearing and a fresh decision in accordance with law. en-us Mon, 24 Apr 1978 00:00:00 +0530 Sat, 03 Apr 2010 15:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38174 A reference on exemption for a charitable trust under section 4(3)(i) of the Income-tax Act could not be answered because the Tribunal had not recorded findings on the merits of the trust's objects and had merely followed its earlier order. The absence of a fresh finding on whether the objects were charitable or non-charitable in the relevant assessment years meant the legal issue was not fit for determination on the existing record. The appropriate course was to remit the matter to the Tribunal for rehearing and a fresh decision in accordance with law. Case-Laws Income Tax Mon, 24 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38174