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Section 256 of the Income-tax Act, 1961 - High Court - Reference to - Assessment years 1977-78 and 1978-79 - Tribunal allowed certain deduction to assessee-trust even when total expenditure incurred by trust for charitable purpose fell short of 75 percent of it's total income during relevant assessment years - Revenue's application for reference under section 256(1) was rejected by Tribunal - Whether in view of fact that question sought to be referred had already been answered against revenue in Mohanlal Hargovinddas Public Charitable Trust v. CIT [1980] 122 ITR 130, Tribunal was legally correct in refusing to refer question for opinion of this court - Held, yes FACTS The revenue wanted the Tribunal to refer it's decision for the opinion of this Court wherein it allowed the deduction of Rs. 36078/- and Rs. 28,280/ - for the relevant assessment years when the total expenditure incurred by the assessee trust for charitable purpose fell short of 75 percent of the income of the trust. The revenue's application for reference under section 256(1) was rejected on ground that answer to said question was self-evident. On application under section 256(2): HELD The question sought to be referred had already been answered against the Department and in favour of the assessee by this court, inMohanlal Hargovinddas Public Charitable Trust v. CIT [1980] 122 ITR 130. That being so, the Tribunal could not be said to be in error in refusing to refer the question for the opinion of this court. The instant application was therefore, rejected. Note: Decision was in favour of assessee. CASE REFERRED TO Mohanlal Hargovinddas Public Charitable Trust v.…

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