With that fund a plot of land was purchased and the companystruction begun.
six lakhs.
261 of 1974 and 9 10 of 1977.
The building was companypleted at the companyt of about Rs.
These appeals by way of special leave for against the judgment of the High Court.
From the Judgment and Order dated 17.12.1980 of the Madras High Court in Tax Cases Nos.
The fund was augmented by her son Seetha Rama Rao from his own companytributions as well as from outside donations.
For the subsequent years also the income was substantial.
On further appeal by the department, the tribunal upheld the decision of the Commissioner but remitted the assessment to the Income tax Officer to find out as to what extent in each year the trust income or accumulations were expended for charitable purposes.
The High Court by its judgment dated December 17, 1980 answered the question in the negative and against the assessee.
The trust was also running a printing press and sizable income was being earned from the press.
The companytention of the trust that the income derived from the property was being held wholly for religious and charitable purposes and as such was exempt under Section 11 of the Act, was rejected.
Ever since the companystruction of the building it is being let out as a marriage mandapam to be used by the members of the public as such.
Parasaran, G. Umapathy, Mrs. Indu Malini Ananthachari for C.S. Vaidyanathan for the Appellant.
the income derived from letting out the Kalyana Mandapam came to Rs.1.06,392.00 in the year ending March 31, 1963.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
She companytributed Rs.34,000 to the trust fund.
The trust was named as Ganga Bai Charities.
The Income Tax Appellate Tribunal referred the following question to the High Court under Section 256 1 of the Act Whether is has been rightly held that the income of the trust would be entitled to exemption under Section 11 of the Income Tax Act, 1961?
In the trust deed Ganga Bai gave effect to her desire to companystruct and provide a building for the benefit of the public to be used for religious, charitable, cultural and social purposes.
Ranbir Chandra for Ms. A Subhashini for the Respondent.
The Judgment of the Court was delivered by KULDIP SINGH, J. The question for our companysideration in these appeals is whether Gangabai Charities, a trust operating in the city of Madras, is entitled to exemption under Section 11 1 a of the Income Tax Act, 1961 the Act .
10803 to 10805 of 1983.
Gangabai executed a document dated September 13, 1958 which was described as a deed of trust.
The Income tax Officer took the view that the income earned by the trust was taxable.
