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Section 2(15) of the Income-tax Act, 1961 - Charitable purpose - Assessment years 1973-74 to 1975-76 - Assessee was running a trust - It filed its return of income and claimed that trust run by it was a charitable trust and its income was exempt under section 11 - ITO rejected said claim - It was found from records that trust was involved in activities of maintenance of existing dharamshalas for help of members of Agarwal community and other widows and children and objects of trust were charitable and religious and it was registered with Charity Commissioner - Whether in view of said facts it could be said that assessee was a public charitable and religious trust and, therefore, its income would be to exempt under section 11- Held yes CASE REVIEW CIT v. Paramhans Ashram Trust [1993] 203 ITR 711 (Raj.) [Para 5] followed. CASE REFERRED TO CIT v. Paramhans Ashram Trust [1993] 203 ITR 711 (Raj.) [Para 4]. Mrs. Parinitoo Jain for the Appellant. ORDER 1. This reference has been made under section 256(1) of the Income-tax Act, 1961 at the instance of revenue seeking 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 AAC that the assessee is a public charitable and religious trust and its income is entitled to exemption under section 11 of the Income-tax Act, 1961?" 2. The assessee in his return pertaining to the assessment years 1973-74, 1974-75 and 1975-76 declared that the trust run by the assessee is a charitable trust and its income is exempt under section 11 of the Income-tax Act, 1961. The Income-tax Officer did not accept the claim of the assessee. On appeal before the Assistant Commissioner of Income-tax, he reversed the order of Income-tax Officer and permitted the benefit of section 11 of the Income-tax Act. The appeal was preferred before the Tribunal. The Tribunal on examining the order of Assistant Commissioner of Income-tax upheld his findings. 3. From the record, we find that as per the Trust Deed, the trust is involved in the activities of maintenance of the existing dharamshalas for help of members of the Agarwal community and…

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