1984 (5) TMI 13

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....n referred to us for the assessment years 1964-65 to 1969-70, in the case of the present assessee is as follows: " Whether, on the facts and in the circumstances of the case, the whole or any portion of the income of the assessee was exempt under section 11 of the Income-tax Act, 1961 ? " From the facts, it appears that the assessee is an association of persons constituted by a deed dated De....

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....ing lands from national and international organisations and to establish contacts with similar institutions of the world. Generally, all these objects are with a view to improve the lot of farmers. However, the ITO found two of the objects Nos. 1 and 2 to be non-charitable. These objects can now be stated : " 1. To finance projects and activities organised by the Bharat Krishak Samaj; 2. to ....

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....ricultural producers in India was an object of general public utility and to improve the lot of the farming community is as much matter of public utility as to improve the lot of art silk industry. We must, therefore, assume that the first of these objects is a charitable object. As far as the second object is concerned, it appears to us that to undertake and support campaigns for working towar....