COMMISSIONER OF INCOME TAX Vs. PARAMHANS ASHRAM TRUST

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, has referred the following question of law arising out of its order dated September 25, 1980, in respect of the assessment years 1970-71, 1971-72, 1976-77 and 1977-78 :

(2.) THE brief facts of the case are that the assessee has claimed expenses for repairs and maintenance of temple and dharamshala besides expenses over charity. THE Income-tax Officer came to the conclusion that this is a case of a private trust and as per clause 3 of the trust deed, no deduction in respect of the repair charges shall be permissible.