COMMISSIONER OF INCOME TAX Vs. ASHALATA DEVI

JUDGEMENT

(1.) THIS is a reference at the instance of the IT authorities for the opinion of this Court on one question which is formulated in the following terms :-

(2.) AN appeal was preferred to the AAC who set aside the assessment and held that the shares of the deities were determinate and the entire income was equally divisible between the two deities.

(3.) THERE were elaborate provisions for the appointment of shebaits, their qualifications and their duties, responsibilities and powers. The settlor set up a governing body and made provisions with regard to Dev Seba and periodical worship and other incidental pious and charitable uses. "After spending moneys sufficiently according to the discretion of the shebait for the Dev Seba as fixed and the regular worship of the deities and the charities connected therewith", the surplus would be spent for Athithishala and other charitable objects and religious works mentioned therein.