COMMISSIONER OF INCOME TAX Vs. SARADESWAR SIVA LINGA

JUDGEMENT

(1.) In this reference under Section 256(1) of the I.T. Act, 1961, the following two questions have been referred to us :

(2.) Whether, on the facts and in the circumstances of the case, the Tribunal was, right in holding that expenditure incurred for the puja of the deity was an annual charge within the meaning of Section 24(1)(iv) of the Income-tax Act, 1961, and was, therefore, deductible in computing the income under the head 'Income from house property'?"

(3.) There being no other person to perform the act of selecting the shebait for carrying on the seva of the said future debutter excepting herself and upon the voluntary resignation, death or removal of the other executors forever by court, the act of selecting the shebait, etc., solely devolved on her and in these circumstances she appointed her two brothers as shebaits after her death in respect of the entire estate to be left behind by her which subsequently became debutter and then charged the shebaits with the following :