1978 (6) TMI 72

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Indore by which he dismissed the appeal of the appellant against the order of the ITO who had refused to grant exemption to the appellant under s. 11 of the IT Act. 2. The ground for refusal was that no trust deed had been drawn and there was no evidence in support of the creation of the Trust. The objects of the trust were not known and it could not be said that they were charitable in natur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome-tax on 14th March, 1974. It was also alleged that the Municipal Committee, Indore had already given some exemptions to it in the matter of house-tax recognising it to be a trust and similar exemptions have been given by the District Property Officer, Indore. It was also argued that no formal or even informal deed is necessary in case of dedication for public, religious and charitable purpose....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deep into the matter. No doubt, in partition deed there is a reference to this property as if it belonged to the HUF, but then there is a specific mention that the property in question had been set spart for religious purpose and it was specifically excluded from partition. The prayer for exemption under s. 11-A could not be thrown out by the IT authorities merely because of the absence of definit....