1998 PLP 2505 (PTD)
COMMISSIONER OF INCOME-TAX Versus PT. RAM SHANKER MISRA TRUST
| Citation | 1998 PLP 2505 (PTD) |
| Forum / Court | 222 I T R 252 |
| Bench Members | M. Katju and Dr. B.S. Chauhan, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus PT. RAM SHANKER MISRA TRUST |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1998 PLP 2505 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 2505 (PTD)?
The case was heard and decided by the 222 I T R 252 bench comprising: M. Katju and Dr. B.S. Chauhan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 2505 (PTD) (COMMISSIONER OF INCOME-TAX Versus PT. RAM SHANKER MISRA TRUST). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Charitable purposes
Benefit to section of public-- Monetary help for marriage of poor girls of particular community and sacred thread ceremonies of boys of that community
Expenditure incurred for charitable object. Held, that the Tribunal was right in holding that the expenditure incurred by the trust in giving monetary help at the time of marriage of poor girls of a particular community and sacred thread ceremonies of boys also of that community was an expenditure incurred-on a public charitable object. CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) (1990) 186 ITR 728 (All.); CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No.2) (1990) 186 ITR 745 (All.) and CIT v. Anand Swarup Brijendra Swarup Charitable Trust (1991) 187 ITR 656 (All.) fol. Shekhar Srivastava for the Commissioner.
Judgment & Decree
Charitable purposes
Benefit to section of public-- Monetary help for marriage of poor girls of particular community and sacred thread ceremonies of boys of that community
Expenditure incurred for charitable object. Held, that the Tribunal was right in holding that the expenditure incurred by the trust in giving monetary help at the time of marriage of poor girls of a particular community and sacred thread ceremonies of boys also of that community was an expenditure incurred-on a public charitable object. CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) (1990) 186 ITR 728 (All.); CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No.2) (1990) 186 ITR 745 (All.) and CIT v. Anand Swarup Brijendra Swarup Charitable Trust (1991) 187 ITR 656 (All.) fol. Shekhar Srivastava for the Commissioner. This is an income-tax reference in which the following question has been referred for our opinion: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally correct in holding that the expenditure incurred by the trust in giving monetary help at the time of marriages of poor girls of its own community and sacred threads ceremony of boys also of its own community was an expenditure incurred on a public charitable object?" We have heard Shri Shekhar Srivastava, learned standing counsel. In view of the judgments of this Court in CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) (1990) 186 ITR 728; CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No.2) (1990) 186 ITR 745 and CIT v. Anand Swarup Brijendra Swarup Chritable Trust (1991) 187 ITR 656, the question is answered in the affirmative, i.e., in favour of the assessee and against the Department. M.B.A./1536/FC Matter disposed of.