1985 (5) TMI 50

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....1961, has been moved by the assessee on account of the refusal of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to make a reference to this court regarding questions of law arising out of the order of the Tribunal dated February 26, 1980. The assessee is a charitable trust. In its return for the assessment year 1975-76, relatable to the accounting period from January 1, 1974, to Dece....

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....ee relating to rent, rates and establishment expenses. On appeal by the Department, the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, by its order dated February 26, 1980, reversed the decision of the AAC and held that application of the income of the assessee for payment of income-tax or wealth-tax or other taxes or for payment of rent, rates or establishment expenses could not be treated ....

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.... and so no question of law arose out of the order of the Tribunal dated February 26, 1980. We have heard learned counsel for the parties. There is no dispute between the parties so far as questions of fact are concerned. It is not disputed that the amount claimed as allowable expenditure by the assessee related to expenditure incurred by the assessee for making payment of income-tax, wealth-tax....