COMMISSIONER OF INCOME TAX Vs. MATRISEVA TRUST

JUDGEMENT

(1.) AT the instance of the Revenue, the following questions have been referred to us for our consideration :

(2.) DURING the assessment year 1984-85, the assessee-trust had donated a sum of Rs. 31,050 to another charitable trust known as the service trust. The assessee-trust claimed exemption under Section 11 of the Act, which Was rejected by the Income-tax Officer. On appeal, the Commissioner (Appeals) had allowed the claim of the assessee. The Tribunal had confirmed the order of the Commissioner (Appeals).

(3.) FOLLOWING the aforesaid decisions of the Rajasthan and Gujarat High Courts, we answer the second question referred to us in favour of the assessee and against the Revenue.