TRUSTEES NAGORE DURGAH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference made under Section 66(l) of the Indian Income-tax Act by the Appellate Tribunal raises the following three questions which were referred to this- court for decision:

(2.) THE assessee is described as Trustees, Nagore Durgah, by present Managing trustee M. S. Md. Banker Sahib, Nagore. THE Nagore Durgah, which is situate in Tanjore District, is of great historical and religious importance. Hazerth Saved Sahul Hameed Quadir Ali Gangasavoy Andavan, who lived about 400 years ago was a holy saint to whom it was consecrated. Tradition goes that he travelled far and wide and visited several places and he was a celibate and was held in great esteem not only by the Muhammadan public but also by persons belonging to other religions.

(3.) IN view of our answer to question No, 2, we should have thought that the answer to question No. 3 should also be against the assessee but Mr. Subbaraya Aiyar, learned advocate for the assessee raised the contention that the matter is really covered by Section 41 of the Act & the assessment should have been made on the individual income of the Kasupangudars and not on the basis that the trustees were an association of persons.