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Sections 11, read with sections 13 and 2(15) of the Income-tax Act, 1961- Charitable or religious trust - Exemptions of income from property held under - Whether Bar Council of Uttar Pradesh was a charitable institution since its purposes were charitable with in meaning of section 2(15) - Held, yes - Whether once it was held that it was a charitable institution, sections 11 to 13 got attracted and its case would be dealt with under those provisions - Held, yes Note : In favour of the assessee. CASE REFERRED TO Bar Council of Uttar Pradesh v. CIT [1983] 143 ITR 584 (All.). M. Katju for the Applicant. Vikram Gulati for the Respondent. JUDGMENT Under section 256(2) of the Income-tax Act, 1961, two identical questions are referred in ITR No. 165 of 1979 and ITR No. 194 of 1979. They read as under : "(1)Whether, on the facts and circumstances of the case, the Tribunal was, in law, justified in holding that the income from sale of forms and other miscellaneous receipts was not taxable under section 10(23A) of the Income-tax Act, 1961 ? (2)Whether, on the facts and circumstances of the case, there was material on record justifying the Tribunal's finding in allowing expenses at the rate of 25% of the interest income which is being brought to tax in view of the provisions contained in sections 10 and 17 of the Income-tax Act, 1961 ?" In ITR No. 198 of 1979, the following five questions are referred under the same provision : "(1)Whether, on the facts and circumstances of the case, the Tribunal was, in law, justified in holding that the income from (1) sale of forms, (ii) sale of rules, (iii) examinations, ( iv) miscellaneous receipts, and (v) training fee, was not taxable under section 10(23A) of the Income-tax Act, 1961 ? (2)Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the interest earned by the assessee on stamp duty realised by the assessee from the persons seeking enrolment as advocates was not taxable, in spite of the fact that, during the previous year under consideration, the assessee had claimed these funds to be its own and till January 20, 1974, the amount was held by the assessee as its own…

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