Allahabad H.C : Whether, on the facts and in the circumstances of the case, if one of the objects of a trust is to provide monetary help for marriages or sacred thread ceremonies, the trust is rendered non-charitable or non-religious or continues to remain a public charitable and religious trust?

B. P. JEEVAN REDDY ,C. J.:

The question referred by the Tribunal under s. 256(1) of the IT Act, 1961, reads thus : “Whether, on the facts and in the circumstances of the case, if one of the objects of a trust is to provide monetary help for marriages or sacred thread ceremonies, the trust is rendered non-charitable or non-religious or continues to remain a public charitable and religious trust?

2. An identical question was considered by this Court in IT Reference No. 617 of 1977 disposed of on August 9, 1990 (CIT vs. Surjit Devi Kunji Lal Jaipuria Charitable Trust (No. 2) (1990) 186 ITR 745). It was held that a stipulation of the kind referred to in the question does not render the trust a non- charitable one. Following the said decision, the question referred herein is answered in the negative, i.e., in favour of the assessee and against the Revenue.

No costs.

[Citation : 187 ITR 656]