Income-tax--

----Charitable purposes---Charitable trust---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

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/FCMatter disposed of.