2009 (2) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 256(1) of the Income-tax Act, 1961, at the instance of the Revenue seeking the opinion of this court on the following question of law: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in upholding the decision of the Appellate Assistant Commissioner that the assessee is a public charitable and religious trust and its income is entitled to exemption under s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xisting dharamshalas for help of members of the Agarwal community and other widows and children. The objects of the trust are charitable and religious and the activities of the trust are in conformity with the aims and objects of the trust. It has been registered with the Charity Commissioner, Government of Rajasthan. 4. The similar reference was made by the Revenue for opinion of the court per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elief of the poor, education, medical relief and advancement of any other object of general public utility not involving the carrying on of any activity for profit. According to the main objects, the maintenance of the existing dharamshalas, help of Agarwals and other widows and children, feeding of mendicants and construction of new dharamshalas and schools, and help of the destitutes cannot be s....