In I T R v. References Shall Stand Disposed Of Accordingly. No Costs

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 69 of 1997With INCOME TAX REFERENCE No. 116 of 1997 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARG HONOURABLE MR.JUSTICE M.R. SHAH =========================================================1[Whether Reporters of Local Papers may be allowed ]to see the judgment ?2To be referred to the Reporter or not ?3[Whether their Lordships wish to see the fair copy ]of the judgment ?Whether this case involves a substantial question of law as to the interpretation of the 4constitution of India, 1950 or any order made thereunder ?5[Whether it is to be circulated to the civil judge ]? =========================================================COMMISSIONER OF INCOME-TAX - Applicant(s)VersusDARUL ULLAIM HASANIA - Respondent(s) =========================================================Appearance :Mrs. Mauna BHATTfor Applicant(s) : 1,MR B.D. Karia for Respondent(s) : 1, ========================================================= CORAM :HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE M.R. SHAH Date : 30/08/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG) ITR/69/1997 The Income Tax Appellate Tribunal Ahmedabad Bench, 'A', hasreferredthefollowingquestiontothisCourtforitsopinioninrelationtoIncomeTaxAppealNo. 2862to2864 Ahd 1988 pertaining to Assessment Year 1982 83 to 1984//--85; 'Whetheronthefactsandinthecircumstances of the case, the assessee isentitled to exemption u nder sec. 11 of theAct ?' 2.In Income Tax Reference No. 116 of 1997, theIncomeTaxAppellateTribunal, AhmedabadBench'C'hasreferredthefollowingquestionforopinionofthisCourtinrelationtoIncomeTaxAppealNo. 1363 & 1363A Ahd 1992//pertaining to Assessment Year 1985 86 and 1986 87--; 'Whether, the Appellate Tribunal is right inlawandonfactsinconfirmingtheorderpassed by the C I T. . . (Appeals) directing theAssessing Officer to grant exemption undersection 11 to the assessee trust though thetrust is meant for benefit of the particularreligious community ?' It is to be noted that the assessee, Darul Ullam Hasamia is thecommon assessee in both the matters. The questions posed forourconsiderationarewhethertheassesseeTrustwouldbeentitled to exemption under Section 11 of the Income Tax ActthoughtheTrustismeantforthebenefitoftheparticularreligious community. 3.In I T R . . . No. 234 of 1995, betweenC I T. . . Vs. ChandraCharitableTrust,decidedon31 7 2006. .wehavedecidedtheidentical question after placing our reliance on the judgment ofthisCourt inthematterof CommissionerofIncomeTaxVs.Barkate Safiyah Society, 213 ITR 492, and have observed thatthe Trust can be addressed as a 'Charitable Religious Trust' and, ,if that be so, Section 13 1 b( )( ) would not be applicable. Thefacts of the cases are identical. In view of the earlier judgmentsofthisCourtandourJudgmentinthematterofChandraCharitable Trust (supra) , we decided both the References againstthe interests of the Revenue. The References shall stand disposed of accordingly. No costs. . rmr [ . . R S Garg J, . ][ M R Shah J. . , . ]