COMMISSIONER OF INCOME TAX Vs. GUJARATHI MANDAL

JUDGEMENT

(1.) THE following common question of law has been referred to us at the instance of the Revenue relating to the assessee's assessment for the assessment years 1976-77 and 1979-80 :

(2.) THE Revenue contends that a trust set up to promote Gujarati language is to be regarded as one set up to promote the interest of a particular religion or caste attracting the bar of Section 13(1)(b) of the Income-tax Act and, therefore, the trust is not entitled to the benefit of the exemption under Sections 11 and 12 of the Act.

(3.) SECTION 13(1)(b) of the Act is attracted only if the trust is created for the benefit of any particular religious community or caste. It can have no application if what is sought to be done by the trust is to promote the interest of a linguistic group. Language and religion cannot be equated to religion or caste.