Law:

Section:

Section 11 of the Income-tax Act, 1961 - Charitable or religious trust - Exemption of income from property held under - Whether if institution was charitable, expenditure on one of its principal objects must be charitable and was entitled to exemption under section 11 - Held, yes Section 256, read with section 11, of the income-tax act, 1961 - Reference - Question of law - Assessee-trust was a charitable institution - Its object was to commemorate services rendered by Sir Shri Ram to industry - One of its objects was to prepare and publish biographical and research studies - Assessee was spending money for getting a biography of Sir Shri ram prepared - Assessee's claim for such expenditure had been allowed for past several years - In assessment year in question ITO disallowed it - Tribunal held that it was unjust on part of department to take a different view in assessment year in question - Tribunal allowed assessee's claim - Whether a referable question of law arises from tribunal's order - Held, no - Whether even though whether an object was charitable, was always a question of law, but when a particular charity had been recognised as such for several years and was carrying on the same object without any protest, it was not for court to reopen same point from time to time - Held, yes Facts The assessee was a charitable institution registered by the Commissioner under section 80G. Object of the trust was to commemorate the services rendered by Sir Shri Ram to industry and it was entitled to apply donations and collections for charitable purposes including relief to the poor, education, research, medical relief and advancement of any other object of general public utility. One of the particular objects mentioned was to prepare and publish biographical and other research studies. In the course of its activity the assessee was expending money for getting a biography of Sir Shri Ram prepared. In the relevant assessment year the expenditure was incurred for purchase of paper and for the publication of the biography. The department had allowed substantial amounts for the same purpose in three earlier assessment years. But in the relevant assessment year, the ITO…

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