1998 (7) TMI 7

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.... us at the instance of the Revenue are : "(1) Whether, on the facts and in the circumstances of the case and having regard to the provisions of section 2(15) of the Act, the Appellate Tribunal was right in holding that the assessee is a charitable institution and that its income is exempt under section 11 of the Act ? (2) Whether, on the facts and in the circumstances of the case and having rega....

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....pictures, has been called into question by the Revenue in this reference, relating to the assessment years 1974-75 to 1976-77. The trust known as Nahata Charitable Trust was created under the deed dated September 19, 1969. A perusal of the object clause shows that the objects of the trust are to promote the relief of the poor, advancement of education, medical relief, spiritual and cultural advan....