1996 (2) TMI 21

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....THANIKKACHALAM J.---At the instance of the Department, the Tribunal referred the following question for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the receipt of Rs. 12,156 representing the Kanikkai and Sambhavanai received by the assessee herein....

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....ow that the Swamiji had been exercising any profession or vocation. Following the earlier order passed in the case of the same assessee, the Tribunal in the assessment year under consideration held that the sum of Rs. 12,156 was not income liable to tax. Learned standing counsel for the Department submitted that the Jeer Swamigal is holding the office as the head of Shri Vanamamalai Mutt. Swami....

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....s to the natural connotation of "income". The old sub-clause excluded from the definition of "income" voluntary contributions made to a charitable trust "with a specific direction that they shall form part of the corpus of the Trust". The voluntary payment may be neither income nor capital in the hands of the respondent. Personal gifts and some voluntary payments are not income although at the sam....

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....ed by a non-professional sportsman is not taxable. In the present case Kanikkai and Sambhavanai were paid by the devotees to the Jeer Swamigal out of personal regard, personal esteem and veneration. The Swamiji is not exercising any profession or avocation. The voluntary offerings made by devotees though offered to the Swamiji are not for any profession or vocation in which the Swamiji indulged. S....