1998 (8) TMI 31

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....018 of 1990 The nuns working in a convent, who rendered service, who have taken a vow of poverty, and are only maintained by the society which looks after their bare minimal needs, and who make over to the society all the income they receive for the services rendered as teachers in a school which is in part funded by the State, so far as salaries to teachers are concerned, are regarded as the c....

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....ch they receive for the work done by them in the educational institution as teachers, they had made over all their earnings to the society, and the society incurred expenditure required for their maintenance. Their monetary contribution to the society was obviously the difference between the amount of the salary and other payments, which they received for their work as teachers minus the amount ex....

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.... convenience made over to the society instead of first deducting from such donation the amount required for their own maintenance. The form, in which, this has been done, has been misunderstood by the AO. The very sacrifice made by the nuns has been held against them by treating them as beneficiaries of their own donations. Seen in the proper perspective the donation, which they made was the donat....

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....r the question referred to us, viz., whether on the facts and in the circumstances of the case the assessee-society was entitled to exemption under s. 11 of the IT Act, 1961, in the affirmative, against the Revenue, and in favour to the assessee. T. C. Nos. 684 and 685 of 1987. 5. The respondent has still not been served, though 11 years have elapsed since references were made. Instead of re....