1976 (12) TMI 7

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.... Additional Commissioner of Income-tax, Madras, the Income-tax Appellate Tribunal, Madras Bench, under s. 256(1) of the I.T. Act, 1961, has referred the following questions for the opinion of this court: " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that S. Rm. M. CT. M. Tiruppani Trust fulfills the condition laid down in se....

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....particular religious community or caste. There is an Expln. 3 to the entire section under which the expression charitable purpose " occuring in the section does not include any purpose, the whole or substantially the whole of which is of a religious nature. In this case, for the year 1967-68, the assessee had made a donation of Rs. 2,500 to the Tiruppani Trust and in the assessment year 1968....

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.... renovating old Hindu temples or establishing and maintaining pasumadam and nandavanam, etc., need not necessarily result in any benefit to any particular religious community. Mr. J. Jayaraman, the learned counsel for the revenue contends that this reasoning of the Tribunal, on the face of it, is erroneous because the repairing and renovation of old Hindu temples will be exclusively for the benefi....