Law: Income Tax Act, 1961

Section: 11,12,12A,256(2)

Income-tax----Reference---Charitable purposes---Charitable trust---Findings regarding date of registration of trust, donations received by it and its income--¬Findings of fact---No question of law arose---Indian Income Tax Act, 1961, Ss. 11, 12, 12-A & 256(2). Held, dismissing the application to direct reference, that the Tribunal had found that the registration granted to the assessee-trust was -effective from the date of its inception on December 4, 1977, and that on the basis of the material furnished by the assessee it had established that the voluntary contributions in question had been made with the specific direction that, they shall form part of the corpus of the trust and, therefore, they could not have been treated as the income of the assessee. Since the income of the assessee fell below Rs.25,000 for each of the assessment years in question, there was no obligation on its part to furnish Audited accounts in terms of section 12-A(b) of the Income Tax Act, 1961. These were findings of fact which did not give rise to any question of law. JUDGMENT B. R. ARORA, J.---The Revenue, by. this application under Pro section 256(2) of the Income Tax Act, 1961, has prayed that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (camp at Jodhpur), may be directed to refer the following questions of law for the opinion of this Court which arises out of the order, dated January 16, 1991, passed by the Tribunal: "(1) Whether in regard to the facts and circumstances of the case, the income-tax Appellate Tribunal was justified in holding that if the learned Commissioner of Income-tax was willing to entertain the assessee-trusts application for grant of registration under section 12-A of the Income Tax Act, 1961, and had, granted registration to it, he should have condoned the delay which the assessee-trust has prayed for, in view of the following facts: (i) that to grant registration and to condone the delay or not is the sole prerogative of the Commissioner of Income-tax which is not appealable and thus the Income-tax Appellate Tribunal has grossly erred in travelling beyond the ambits of its jurisdiction laid down by the Act; (ii) the specific provision has…

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