1988 (8) TMI 69

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....ACTG. C. J. -By this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate. Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion "1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in entertaining the appeal o....

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..... While framing the assessment of the assessee for the assessment year in question, the Income-tax Officer held that as Seth Gopaldas had retained full and complete control over the temple and its property, the income of the temple was assessable in the hands of Seth Gopaldas. The Income-tax Officer accordingly made assessment of the temple on a protective basis. The appeal preferred by the assess....

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....t the endowment made by Seth Gopaldas was a valid one. We see no reason to take a view different from that taken in [1984] 146 ITR 442. In this view of the matter, the Tribunal, in our opinion, was right in holding that the Income-tax Officer should have made assessment of the temple not on a protective basis, but on a substantive basis. The Tribunal was also right in holding that the deed of endo....