Sole Trustee Loka Shikshana Trust v. Commissioner Of Income Tax, Mysore

SOLE TRUSTEE LOKA SHIKSHANA TRUST COMMISSIONER OF INCOME TAX, MYSORE August 28, 1975 (fl. R. KHANNA, M. H. BEG AND A. C. GUPTA, JJ.] lncon1e Tax Act, 19'61, Section 2(15)-Definition of 'Charitable purpose'-"The advancement of anv other object of f?eneral public utility not invof\·ing the carr;inR on of any activity for profit', n1eaning of-"Profit'' if confined onlv to private vrofit. lnco111e Tax Act, 1961. Sections 2(15) and 11-"Education". 111eani11g a/-Appellant trust engaged in the business of printing and publication of newspaper and journals and making profits, if entitled to tax exe1nption. Section 2(15) of the Income-tax Act provides that 'charitable purpose' in-cludes relief of the poor, education medical relief. and the advancement of any other object of general public nti.lity. The appellant is a sole trustee of the "1-0ka _shikshana ·Trust'', holding pro~ perties mentioned in a schedule attached to a deed of trust executed on 19-2-1962 by himself purporting to re-declare a trust of 15-7-1935. The total assets of the D earlier trust of 1935 consisted of a sum of Rs. 4308.10.9 only. Under the pro-visions the earlier trust. the trustee had carried on a lucrative business of pr~nt­ing at Bclgaum, and, thereafter, he started publishing a daily newspaper. The value of the redeclared trust of 1962 stood at, Rs. 2,97,658/-. Clause 2 of the trust deed provided that the object of the Trust shall h~ to educate the people of India in general and of Karnatak in particular by (a) establishing, conducting and helping directly or indirectly instiluiions calculated to edncate the people by spread of knowledge on all matters of general interest and welfare; (b) founding and running reading rooms and libraries and keeping and conducting printing houses and publishing or aiding the publicat'.ion of books, booklets, leaflets, pamphlets, magazines etc., in Kannada and other languages, all these activities being started, conducted and carried on with the object of educating the people; (c) supplyi.ng the Kannada speaking people with an organ or organs of educated public opinion and conducting journals in Kannada and other language for the dissemination of useful news and information and for the ventilation of public opinion on matters of general public ntiEty; and (d) helping directly or indirectly societies and institutions which have all or any of the aforesaid objects in view. The Income-tax Officer sent a communication to the trust on April 27, 1963 to G the effect that, s!.nce the only activity of the trust was printing. publication, and sale of newspaper, weekly and monthly journal, the trust carried on an activity for profit. The claim of the sole trustee was rejected, and, having been unsuccess-·,rut through ou~ the appellant has preferred thi5 appeal after certification of the case under section 261 of the Income-tax Act. J9()L Dismissing the appeal, H HELD: (Per H. R. Khanna and A. C. Gu9ta, JJ.) (I) It is not correct to say that the word "profit" in section 2(15) of the Act means private profit. The word used in the de:fin~tion provision is profit and not private profit and it \\-'Ould not be permissible to read in the definition the word 16-U39 Sup. C 1/75 4 62 SUPREME COURT REPORTS 11976] I S.C.R. "private" as q~alifying profit even though su::h word is not the:·e. There is al-....l no apparent justification or cogent reason for placing much a construct:on on the word .. P ofit'". [47281 The words "general pµrpose are very .. wide. [public utility" contained ]These words exclede objects of [1n ][1he ][definition ]p:-1vale gain. [of ][charitaqle ]l472C] A II India Sp/1111crs' Association v. Commissioner of I ncon1e·tax { 1944) 2 I.T.R. 482, relied on. ' aia fret sara HT THAT cataTay ATART ATTFT, Haz(The Sole Trustee Loka Shikshan Trust The Commissioner of Income-tax, Mysore) (28 aed, 1975) (*a1o Yao Alto Gat, Yo Ato Wat ate wo Yao a) mmetafafram, 1961 (196141 43)—eaT 2earfaa(15) att vara 11--g st ara st satwa mant (afedaa * fac featea—arq qa) & faewea HA ate eats Bl qa ag HY Ha az X cat arsaa afeataa fea at ae aafa—gd sataa art aaaaifz, sata ‘aara ate sadtit wea seer’ at faeare—-ale BT SEIT ATA aH saa a aaat a ak awa wa at afar git fe vat seer FH ara % fagfeet fRateara at aatat TAT water aet g—-—a1eSea Ht a waite al Hat WT awa|: ager afaftar, 1961 (1961 *T 43)--aTd2(15)——“‘fera’ ar facar—fazafaarat a oa at atart 10( 22) % weta weet A oe——aaTaaIcaaet wafa at faa& ara ate aera gat—aarencaaa waa F wat S freee sara at ‘fee’ aava vat feat at asut—aatardtwt feat F waral wats sata adt aaaarent|: araat afafiaa, 1961 (1961 aT 43)—ort 2 1178 «6 Seaarava fry afast =[1976]1 Ao fro Fo aaa FA THT Bt al at sant facare saat ates at fHaaaamet gt atedfan seer AAMT Wawa Tw at FTafar aatat areata B fae ga ware at argqa A glat—yTa BY ATT GE Mea Ber Bl THATwet Bit||:(wrtwTsaat sata,at fdaa—areil fear & feos& weal sfagta at arctan aa ater oiSega wet aver fare & aren F fart ee at grat—aatrt & sega wea ate faerrs. srt aaATT BTCTT HTaaa 8 ad at ee a aaa at fader Bea aAAMAA Tega HA ater faaray F ay st Agrrat at atAIT|ada, ae fren ara at art 21 ae ae4 1935 4 at aT) 1962 4 ga ara at fac a stem FtTe1 oalen sat yea’ F aTA ae Ala, THAT FTarate FAT aT, frat wa aga aay gat a1 Fo aAT aearat & ‘age aaten’ave a uw efra aaaa1 aTwart area feat | 1962H ara at fax 8 soFt 7frat ara dart oat H ae fearar war @ fe are at aheaatFT WA ATAT 3,00,000 &1 ara at Ha Arahat ate faraat at om, at at cara at anfeaat at faqe yer 1,73,571Ha To withFX arse fat Ft 1962-63 FFrater ae & dade F Gt. qaT vega fear f yaa ae veilarat @ fe arael areare Ft aeree are A aga afaraaaa¢| adtardt & ag aay fear @ fr sferfraa at art 2(05)& arr afer arr 11 ® agar, ara at ar araza we far ot at aware 21 ag ATTA Ten araat TfsaTdoF ama agat| seh are sa set BT arrat afaact 4wa aaF Te fia F fan a feat|wea wTaT aa ara at frig witeref & free feat 1 sea aaa Ffit & fase aa seaae warad F ata a we1 aieaieFt ae, i,=oo sare” vite fern raTa qo area aad [Fo GAT]1179 atafaatfta—gasata at ofcaret & “fret ar3aeart aT oferea ag & fe are wTOa“Aws Warey weer a TAK oT” a, at dt ag sear “Gdaa ae at gh, wa ae ag a arfaa. fear ome fFTe watt Fara & fafeet fearwens a ara oa WaTwat @1 feet tt arma at gt satat ait ateB® arexart & faa ag arfad eet wed sh fe (1) sara aT wah,(2) SH sats Fo ore & fee feet fares at aaraT STATwed weiat Aa wat FRW A TA F ae A aTFwat at ot wart maT aT aaa 2&1 (at 7) armife, afafrerr at arer2(15) ¥ fee ae.sate % aaare“frat” gee tat terfirs dani, tf fasafaaraa, frat ara atwatadart 10(22) serfs det%ait “ar gam eyeFS satrat arert F fae” G oe a a a, me at Z, arta aadwaa AT AR AIRE aT Hain cara Fae ae, dfmr fase arasfre 2, free sarfea at oma areft arrard atsanfra a art art areit at weft oe ate ad araftaafrafra fer fan, aarareaal at fear% sama wa at,vas arava ara 4,Wiad: at saea: serfs sata at gicHC ATA A HST AT AH| Mer vadal Mie ara afta Hea aefrarearat att vara at qooute at afte H wad gu, ae fazataaah fac da medi fe i as Baa weavs 2(7)F wal waBT WT Tat aa va Ta ae &far gfeoremF wy A feat wat 2,TT aAraea AKAa& Ace HICaTE FY, Ta TT HT aT dara fee fae, zaraaT) faa ware oeardare araedt feareera & ofory at aaaFST A, ara aisHeat ate, va forearm % aqrecdfas saaat sera a fatrraraa adt %, sat sare ara & faa areameat at aeat,tan ge arefe go ant A anciaa 1180weaan waratea facia afawt [1976]1 Bao fro Jo er a aft 2& a ca aren fe ot fe sa Treat FT ae24 sa feat at am 2a @ aare vat at orem i featfroma& arian caeT aT sahFt ag Fatel set ataad fe gaat aat teat Gah ofeAeqeq gt ary ATA IKfax & ot adii dat vata afar oat fearadteri afecaraat& few san feat ot aaa @ a Ce are a,Tt aTwalaaa aaqata,waat wt aaaeawe atfeat1 (@t44,47) aisa Het at oeauedar Tat ara art ar Ga faeces at gatafee a ad arafaa ster ar waara aaa F aAs. aaa aT ttfararqare, afe area % faaera, seat “ara % fan” sacar aaaae @ dt t Gua F at WA are MattT BT TAAGVATamet aq Wa f1 saa wa afat Het aT sewr saetaa TTwa am fe ag etme a fear ame fe are % feared waret aTarate F ae a ata ¥ faw st saa ae & fau faraaw 21 gaa ae afasa & fe amet aes Ie Ft TE Hatetag 3 fe feet are ar sate fedt arase feoreara ata aaad: sa wt at ad wer F fare A fates at afee F “aura”2, faded wea tafe ara %frarerat F seit arat AT,frat gd setter & fae a araere wr &, saaty fear aT Z,a sa aa wma a. fe are & fearperat & art sea attr,ara a od caer ofeatat vet at1 gafre art at Hater,ot fe ager at gaat & ofa ce 2, va saisa at arectanar2, faaat ata, “Gua” ot wae: aT aired: aa IT HUA B-fay ave areaFt Sane at Tat Safe Vet area AE& at aa a we sTe a aadt 1 (FT 41) at ga fasa oxea aay fara §, sq % goa wel afegr ®a atredfae at ot va ate water autad aTgerfa at aa af® aay at gare fea far Afeate ag ere awh ® fac adie feat Fee fe af s fra Qo at ae aatat Heh et He areal 2, datos eT awel aaa WT AHA1 Ae Aaa A feet acer aT ars aT ATEat adt gt 21 ae va faa wat a araanar aaa ata2ot fret faferse aren 4, fra ag cme eq & goefma wear 2,amitat seataa wear tafe sah arr few aw areHAT FI aa HT st ereerHpem stat feaer wrara aaitfira soarA mam wel F A at avat 2, at tar ats arom adt 2 feoad fraar Fo agree ® eo Foam ce oe ait a fraatTe wah ect H arafan ars A ara J ale VaRT eTeS HUT@1 me set fe aor afar sera afar a ara 2(15) ataTat art stat wr a afrerm feat war & at at, tar fauz2 fat en fafeF mq F wa F cag fafafeaa wegtrfeat areit sida a fader aca fafit ar om tar get eta?frat ada A ater F searaw (stehee) sre afsa area,fadt frat Htat were at aad 8, af ea ze anand ohhanifad fafa & ax at aaaA ag gard qatar aa a aeraaa f1 ATTFH Ua sat H fees sa ats werae aay Taat (fT 32 BI34) mem (ater aura, BRAT eH ea aT aagare faaora: sararfralaaq % fra + fer ot yard ak oe faca A Aarg areeraat aval &i fate at st sea aaa ® qa FarTa aT ale frat sat fraifedtatteradt & faer ‘ag’ #feat wat 2, sa wae a—|“eat sa uray F aval atx ofeeefaal aw eaFerTad areBe, ate 2(15) fret* ara art at oer ara, aTeHtset afitre afefraA,at 1961 are11 % weld, frater ao1962-63 aa,wE at HE. at 7”i. -aftsay sera dag Caz,1922 at are 4(3) F ‘Ge sate’(aftzqa omar) at aftarar ga ware a TE Ftee Sue a Ut aa H aa Way at agiaar,ferent,fafecar cea ait fed rare ate-seiet seaSema BT BTAT HeaT 3 1” “Inthissub-section‘Charitablepurpose’includesrelief of the poor,education, medicalrelief,and theadvancement of any other object of general public utility.” Oe afaftay, 1961 (fa gat aa ovata ‘afsfran’wer|fratmaT @) Mf fie gurt amet aearr 2(15) 2, % ga waar were ‘at sate’ at afer, ferent, Fafrear“(15) ‘Je werrat satay’ site 3} fet genta 8& ara weal ate satel a aermar,way Tey at TAT Heat Wt 2, frat ara B fae feetPrarreart aT AaTaT oA wane at 2 1” 2. Tat & ze sdta dim fe afafar F aaare ‘Gdwarat ofeare a, ‘frat ara & fare.fet fearpart arFAT STAT AedHed Tet a Wee, ig22® afefean F at WEafer& HetFH age fea wee) et Paar ag & fe EA aseme weal BT WaTwaT gz?| lt. is also not correct to say that the newly added words "not involvincr the car~y.1ng on .of any. activity for profit" merely qualify and affirm what \Va~ the pos1tLon as It obtained under the _definition in the Act of .1922. Ji' the 1egis~ ]ature intended that the concept of charitable purpose should be the·sam~ under the Act of 196 l as it was in the Act of 1922, there was no necessitv for it to add the new words in the definition. The earlier definition did not' involve any ambiguity. and the position in law was clear and admitted of no doubt after the pronouncement of the Judicial Committee in the Tribune case ( 1939) 7 ITR 415 ~lnd in the case of Aft J11dia Spinners' Association. If despite that fact, the legislature added new words in th.e definition of charitable purpose, it would be contrary to all rules of construc:t!on to ignore lhe impact of the newly added words and to so construe the defintt1on as if 1he newly addeJ "'"ords were either not th~re or \Vere intendeJ to be otiose a-nd redundant. [47CC-E} (ii) The sense in which the V.'ord "education" has been used in section 2(15) is the ~ystematic instruction, schooling, or training given to the young in preparation for the work of life. It also connotes the whole course of scholastic instruction which a person has received. The word ''education'' has not been used in that wide and extended sense. according to which every acquisition of further knowledge cono;;titutes education. According to thi-s wide and extended sense. travelling is education. because as a result of travelling you acquire fresh knOwledge. Likewise. if you read newspapers and magazines, see pictures. visit art galleries, museums and zoos, you thereby add to your knowledge. Ag:iin. when you grow up and have dealings with other people, some of whon1 are not straight. you learn by experience and thu..:; adJ to your ,knowledge of the ways of the world. lf )'OU are not careful. your wallet is liable to be stolen or you are liable to be cheated by some unscrupulous person. The thief who removes your wallet and the swindler \Vho che~ts you teach you a le'.'6on and in the process make you wiser though poorer. If you visit a night club. you get acquainted with and add to your knowledge about some of the not much revealed realities and mysteries of life. All this in a way is education in the great school of life. But. that i.;. not the sense in which the word "education'' is used in clause ( 15) of section 2. \Vhat education connotes in that clause is the process of training and deve1oping the knowledge. skill. mind. and chara:ter of students by formal schooling. [469C-F] (iii) The fact that the appellant trust is engaged in the busincs<:: of printing and publication of newspaper and journals and the further fact that the afore~ said activity vields or is one likely to yield profit and there are no re~trictions on the aotY."llant-trust earning profits in the course of its busin..:ss ·would go to show that the purpose of the appellant-trust does not satisfy the requirement that it should be one "not involving the carrying on of any activity for profit." [471C·D] Jn re The Trnstees of the 'Tribune (1939)7 ITR 415, State of· Gujorat v. M/s. Raipu.- Mff?. Co., [19671 1 S.C.R. 618, and Co111missioner of lrico1ne-tax v. Lahore Electric Supply Co. Ltd., [1966] 60 I.T.R. I, referred to. Per M.H. Beg, J. (Concurring) @3. 4% tat & fae fe atarigd sata h far a wa, et wae set ae Fear afe atariarvem aT Fowlerfast area ft orerdtarar &aLae attats sare ar veea frat2,wa fe useq feator are a ait wat ar aeat ag. fe atte? are at eterFret ag, afer art 2(15) # afer afar anf, wate fretUe aay aaahwer seee at grat eT 8At qradlararaat wat % sat A gatewear at aren ag 2 feat% ceatara& ager afsfersat art 2(15) # ofearar ofeat mez, ‘trad ara & feu fet feared at aanSTAT eed ale’ Wat at Tarzar, frat at fafeeat aeraataaaat Teett aaa cha aifeatteat faint SeHo MMTadt aaa Hea2 afer a. Rae ‘Pre Felt aeaife at fasiwat aaa g1 afe ce are ae aa fear ae feataraiara aT seer fra & at ft oreadarF aqare vaara % aera F agt afefratfer feat ore fe ag afehrarrwt art 2(15) % gar ofeanter ate sate® far 21 tetwm Hea aa tt ate wea adi tem fe ara F weet Famt % fag feet feareere at aera oat wena & at aa 21 cap fade ft wat a caer fade fear a fe cform F cap fade ft wat a caer fade fear a fe cform F wee fade ft wat a caer fade fear a fe cform F aatq ‘frat ft wat a caer fade fear a fe cform F ara a caer fade fear a fe cform F caer fade fear a fe cform F & fore fade fear a fe cform F feet fear a fe cform F feareare a fe cform F fe cform F cform FNS F afaq21 cap fade ft wat a caer fade fear a fe cform F cap fade ft wat a caer fade fear a fe cform F wee fade ft wat a caer fade fear a fe cform F aatq ‘frat ft wat a caer fade fear a fe cform F ara a caer fade fear a fe cform F caer fade fear a fe cform F & fore fade fear a fe cform F feet fear a fe cform F feareare a fe cform F fe cform F cform FNS F amt ati ad 2 Baa abt ae vate feet Ta aT aaah seq ter at awa wea’ St fasta aaa 1 AG e aaare afer ez, wat at aersar, fratate fafecarMera ay geet ate area at At fattsat aera gi at watat meat ag 2 fe eo at A, aitaredt caret ar seer, ofeararat att af aaa. ‘feat arava aarinit aa vee’ Amat 21 at ua H ea aaa Ho ca area F He Ta SATarama ad 2 ‘fe faad ara ad fae feet fearrare a AaaST setter al @ mee sat BY Veer wala feat CI aayaaa wer Veer AT ATA HA HT fasivay aaaJ aT a THATat aarzat, fra atc fafeeat aeraat ® oer dia seat arsit fadivat aaa &, aaifs gare frare ae 2 fe attareiaretar Séea frat va afes arava ciataae stg wer sem athada 3 wrafaye ® Gs2,6, 10,16 WX18 3gat g—| “o. sqrtBt Seea araveg wT A arr stTarwaien at waar at farafafaa % ava. fafa wert g—(a) arava fea att scare % aa fart:BaraA aaTACH,saa FT Farha SeAfaw gare we dead carter Fer, eat FCATait ge GeT aT aN BT A Aaa AAT|—(@) araarettategeaareaat teara@icgaat daraa ate aaaat cava aleaaraa Seat ate ras aie oer areal 4geaat, Gfetaral, armel, Genel, afaart arte-BT MHAAT TAR THTA AMAAAT, Ta FTfet aa sear aaat at fats aot % yewa area fac aa, dafaa fea mW At FATTTU at; (7) fafa ateaa % avaq at araat 4,atarrartPASAT Sta fast F& araer fat aacat F saat weet gare wie ararey wieware F Tae aa ater® vaTat % fav,eas I ar wer A ofan wart; ak (9) weet ar aseret wr & tet ataefeataT aearat al agrrat sar, faegit gated veeata wantar feet at rca. far 27 ara & at at arafa at Gd OfF, dat fe sa aewiltst, Gt ea a sai F wat at aa aiMaat sti at art ame Fa adi aaaSHAT sT|_|10Aara at CH aera oat amenarwTaat arta frat ay, Ga vast ag Fare} feetGetwatt afar & sit faq sarat ar gaan a, ax ga| A aa ar :14. 44=aret,fedt aarareaataaranai,.araifen tat, wifes cat, ofernrat, geqataT wer gareeT AeaT Taset H Sarat F fav, ara asTTA F TaeTH, TSH AT aeTAHTT Ale eT Terrewl faqad Het aT eHart gh we Va freafafad afaaaioF a ae oF a afee afc, geronet & a artfeat wr at aa cofeeat a aa-aaar ox oseatfae (i) It has been declared repeatedly by the Courts. even before the addition, -Of the words "not involving the carrying on of any activity for profit" to the definition of "charitable purpose'', that acthities motivated by private profit making fell outsi'de the concept of charity a1together. It is n1ore reasonable to infer that the words used clearly imposed a new qualification on publtc utilities entitled to exemotion. It was obvious that, unless such a limitation was introduced, the fourth and last category would become too wide to prevent L-OKA SHIKSHANA TRUST v. C.I.T. (Khanna, J.) its abuse. Wicle words so used could have been limited in score by judicial interpretations ejusdem generis so as to confine the last category to objects similar to those in the previous categories and also subject to a dominant ccncept of charity which must govern all the four categories. But, the declaration of law by the Privy Council, in the Tribune case had barred this method of limiting an obviously wide category of profitable activities of general public utility found entitled to exemption. Hence, the only other way of cutting down the wide sweep of objects of ''general public utility" entitled B to exemption was by legislation. This, therefore, was the method Parliament adopted as is clear from the speech of the Finance Minister who introduced the amendment in Parliament. r482F-Hl lncon;e Tax Co1111nissioners v. Pe111se/, [1891] A.C. 531, 583; A1orice v. Bishop of Durhan1. (1805) 10 Ves. 522: All Jndia Spinners' Association v. Co1n1nfasioner of J11co111e Tax, Bon1bay, 1944(1:2) ITR 482, 486; Con1missioner of Jncon1e-Tax, Madras v. Andhra Chanzber of Conunerce, 1965(55) I.T.R. 722, 732; /11 re Gro11e-Gredy [l929J 1 Ch. 557, 582; Cape Brandy Syndicate v. c I.R.C, [1921] 1 K.B. 64, 71; Rt. Hon'ble Jerald Lord Strickfand v. Carn1elo Mifud Bonnici, A.J.R. 1935 P.C. 34; The Englislunan Ltd. v. Laipat Rai, l.L.R. 37 Cal. 760; Anandji Hasidas & Co. P1·t. Ltd. v. E11gineeri11R Afa;.donr Sangh &: A.nr., A.LR. 1975 S.C. p. 946 @ 949; Co111111issio11er of lnconw-1ax Gujarat v. Vadi!al Lallubhai, 1972 (86) I.T.R. p. 2; Connnissioner of l11con1e-tax v. Sadora Devi, 1957 (32) I.T.R. 615 @-627 [1958] I. S.C.R. I and In re the Tribune, (19319) 7 J.T.R. 415, referred to. (ii) If the profits must ne::essarily feed a charitable purpose, under the D terms of the trust, the mere fact that the ac ivities of the trust yield profit will not alter the charitable character of the trust. The '.est is the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on ·:charity", If that obligation is there. the income beC'omes entitled lo exemption. That is the most reliable test. The governine idea of charity must qualify purpose of every category enumerated in :-;ectiOn 2(15) of the Act of 1961. [483-C-D] (=) wat ofa ae aa aaa,we FATaR set aa oat awe asae a Frere; (@) art ar wae a area ® Aaa,sahate aT% far ar wad & wie at fat geitat ¥ oa avo (fseani) sara aa dar; ar (4) cara F areate& saiteratfare aafersatm, eat,aatta, feaatk arafratatten (a) sa.arate: &cheat afraatat(ual), sraerfal (stat) aar ser aafaaat CFaraafaarRAT; ater(s) a ara fratfra & fae wer arama wit TS BETA(s) a ara fratfra & fae wer arama wit TS BETA a ara fratfra & fae wer arama wit TS BETA ara fratfra & fae wer arama wit TS BETA fratfra & fae wer arama wit TS BETA & fae wer arama wit TS BETA fae wer arama wit TS BETA wer arama wit TS BETA arama wit TS BETA wit TS BETA TS BETA aera BETA; (a) cad aot ay or saat ai war aTeaTe wart F far graye we BSH, TT ATT AATBT F HAT; 16. Ha eae ar earetror earet at eather wTFHgoa sda & fades & faa we oferfts ael a7,qeq ag sraa fret cardar earfaat at cara fafa 4ater nfesrtrsfee ot & sarfea (frets) vat ee,Sat fe cara at deal. & sara aT waeaat aT araEMT AAS ATA ATA ART AT WHTH BILAL AT AATaranart a aag feat art at acted at wet F fatsfat ana ad are at eardt sa ara aT gware aT“fea aa ad fea ma, Tt gaa ae Fe wT A aa@dedt 3 aera % feat ai, fate aanta oat # aaayaa wer.- 18, aa aaret-at wer aren, ara at AIT A fet aa fedt areaat mae® aed HF, vara atge feet afa * fac,va cm % faa, sacar agiaim, frat fe ag aft cad vat wrt are (mS) aTafafratr (fratstfera) vara aia (att HIG gee) %prem gf at att vata earet at afagia Cat frat aita amardt Se care at fafa at at Fa Ft sree,ardSY aredt at api-ateeo F, & way aren, adea ardt F at oferaar sordt vet H, sas ay, feet fren ate fret are Fo see mraaa [eto wa]1189 watt areart afafraa at fat am fer ode dazat featoar dat gt afatrafafa % sete afrdficr ateatar arferat tS” mre sheared F 27 wa, lossateae sae yaAT ateae sae yaAT fst fs gfe are at cama ari, waroa, araise gaTer afer afar at ym, carer atc fae & gafte era aePrarrert ara % fare vara ar ste we areawa aTwt GAT F sae FH, cea adh (ata geet)+t ag mar fxmae % qatar Prartara cara fata % ge ae (Mataeawit) F as (at) ¥ ata mas ze tt vel war fe yaaasem Fo ara & fau feet feoeara a aarar STA WeaTErTet a1 arte 26 4A, 1964 ® us AI 4a 4 aaa warea ug frat g wetCeH BeUT-qus Fare Bags| faa ae gasate saat & fay fafa ater& ara a araayet et oraea seat g [Pre fara at es 2 ()]HUI as F ait oF aaracaalF vara at daraqSl seal aT vgler qd wae mata at!vet et at eaifere gat aadte & fac ang ate?are aT eT veeq fra8 aie sa seyat ofa, fier.WearSTAT FH aT Ta st aga war ax wkaraarerat (Ofer wr) sar geraraatat warat azarER Te HTS A Teer waa art deat st aeraalateaay, HT WT HatFI F aa Td waterBate are ¥ oreat ara et at St ares seri & fara feet aier aa aét feat at aati at Te gf Has aretwaa St Tarawa He oferarat F ara fata waWs ae Fa SF ake wa aa F far Ca aa aaagat, aH fret % 0 seq Tae ate waa aoa gzfe gar are fare F ai si emt ce ate as fraget wet g faacad fe ea act ma at agtane® Sera wire fret mart qo ATTET mart [rato am]1191 (iii) Although the term 'education', as used in section 2(15) of the Act, seem'> wider and more comprehensive than education through educational institu\.ions. such as Universitie-s, whose income is given an exemption fron1 income tax separately :under section 10(22) of the Act, provided the educa:ional institution concerned does not exist "for purposes of profit", ye\ the edu:ational effects cf a newspaper or publishing business are only indirect, proble'matica1. and quite incidental so that, without imposing any condition or qualification upon the nature of information to be disseminated or ma-terial to be published, the mere pr;blication of news or views cannot be said. to serve a purely or even predon1inantly educational purpose in its ordinary and l!&ual sense. Judging F from the facts set out in the trust deed itself, the sole trustee had managed to mak~ the satisfaction of the needs mentioned in clause 2(c) a hi2hly prOfit-able business. The deed puts no condition upon the [0]::onduct of the - newspaper and publishing business from which one could infer that it v.'as to be on "no profit~and no lq..;;s" basis. The High Court was right in coming to the conclu-sion that the appellant is not entitled to claim exemption from income-tax. [485-E-G, 486-D] EaSJ India !nduMrie$ (Madras) Pvt. Ltd. v. Comniissioner of l11con1e.tax, !vludra<>, 1967 (65) I.T.R. 611; Commissioner of Income-tax, Madras v. Andhra C!wnzber of Commerce, 1965 (55) I.T.R. 722; Md. I(Jrahim Rizo v. Co1n1nis-sioner of Income-tax, Nagpur, (1930) L.R. 57 I.A. 260 and Co1nnd.uionet of lncon1e-1ax, West Bengal II v. Indian Chamber of Commerce, 1971 (81) r.T.R. 147. t!RGUMENTS for the appellant ( 1) Tue objects clause of the Trust is so worded as to make it clear that 1he whole and sole object of the Trust is education of the people of India in general and of Karnatak in particular by the four means or modes set out in that clause. Those four means or modes are not separate objects of the Trust but are merely the instrumentalities prescribed by the Settler for achiev-ing the specified object of education. Even assuming for the purpose of argu-ment that sub-clauses (a) to (d) of clause 4 of the Trust Deed are separate and distinct objects of the Trust, clause ( c) which covers a newspaper or a journal is itself an object falling within the category of "education". (2) The words added in the 1961 Act "not involving the carrying on of any activity for profit" go only with the last head viz. ''any other object of general publ