The India Gospel Mission, it was stated, was companylecting money for its working abroad through the Indian Christian Crusade.
Aluminium Corporation of India Ltd. v. Commissioner of Income tax, West Bengal, 86 I.T.R. 11.,
2,90,220.
v The Indian Christian Crusade, U.S.A. which was paying money to the assessee was an enterprise in India established for the furtherence of ideals and objectives similar to theirs.
Till 1953, he was a lecturer in History and Political Science in the College at Kottayam.
For aforesaid reasons the Income tax Officer held that the so called donations were payments by way of remuneration for the work done by the assessee in companynection with the spreading, in India, of the ideals of the Indian Christian Crusade, U.S.A. The Income tax Officer came to the companyclusion that the amounts paid to the assessee were companynected with the business of the assessee and were liable to be taxed as the business income of the assessee.
The assessee was also publishing a religious magazine called Viswa Deepam.
The assessee filed appeals in respect of both the years and the Appellate Assistant Commissioner disposed of the appeals by different orders delivered on the same date.
2,90,220 which had been received during the assessment year.
The main companytention raised by the assessee before the Appellate Assistant Commissioner was that the various amounts credited in his bank account and in his personal account in the business represented gifts made by personal friends in the U.S.A., that the amounts were companylected by the Indian Christian Crusade and forwarded to India to the assessee.
2,90,220 and Rs.
This paper was started in 1959.
Numerous decisions were referred to us on the question as to how far the High Court companyld interfere with the facts found by the Tribunal.
From the Judgment and Order dated 19.7.1973 of the Kerala High Court in I.T.R. Nos.
He was closely associated with the missionary work carried on by the Indian Christian Crusade in America and he was propagating the ideals of Indian Christian Crusade, America in India because of his close relationship with that origination as mentioned hereinbefore.
Anil Kumar Roy Chowdhury and Others v. Commissioner of Income tax, West Bengal II, 102 I.T.R. 12.,
The magazine was started in January, 1957.
The assessee during his stay in U.S.A. and after his return was engaged in a movement for the spread of religion and fighting the forces of atheism.
Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law and had material for holding that the sums of Rs.
The references relates to assessment years 1960 61 and 1961 62.
ii The donations were regular and companytinued for the next year also.
iv The donations were being made regularly throughout the year and these were evidently given as aid to the running of the newspaper which was the business carried on by the assessee.
While t scrutinising the accounts, the Income tax Officer found in the ledger folio in the name of the assessee amounts totalling Rs.
In 1958, Shri Thomas, the lather of the assessee was in India the was going to America off and on.
The Appellate Assistant Commissioner rejecting these companytentions of the assessee found that the assessee was a journalist and it was his avocation or vocation to propagate certain ideas and ideals.
The father of the assessee Shri K.G. Thomas was the Editor of Viswa Deepam.
The assessee was asked to explain these credits and he represented that most of the amounts were received by the assessee as donations from U.S.A. through an organisation known as Indian Christian Crusade, U.S.A. The Income tax Officer found that the names and other details of persons who had donated the amounts were number available.
In further appeal the Tribunal held that the amounts did number represent remuneration or payments for services rendered.
Commissioner of Income tax, West Bengal III v. Kamal Singh Rampuria, 75 I.T.R. 157.,
Shri Thomas was also in America and he was also doing missionary work in America for some time.
The Income tax Officer rejected the companytention.
The Income tax Officer had stated that in the absence of definite information regarding the individuals who has made the donations, it had to be presumed that the amounts had been given by the Indian Christian Crusade, U.S.A. to the assessee.
145 I.T.R. 139.
While the assessee was in America, he took his Ph.D. degree.
iii There was numberhing to show that the amounts were given on account of the personal qualities of the assessee.
He had his education in the United State of America, during 1953 to 1957.
Poti, S. Sukumaran and D.N. Mishra, for the Appellant.
3,63,750 are exempt from taxation under section 4 3 vii of the Indian Income tax Act, 1922 for the assessment years 1960 61 and 1961 62 respectively?
1,59,894 under the head business.
295 296 NT of 1974.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The assessee, as mentioned hereinbefore, was publishing Malayalam daily newspaper called Kerala Dhwani.
The assessees accounting year was the calender year.
The assessees case before the Income tax Officer was that the amounts received by the assessee were purely personal gifts and testimonials which were given because of the esteem and regard for the personal qualities of the assessee and that the payments were purely voluntary.
For the next assessment year, the assessee had received similar amounts totalling to Rs.
Later on the assessee started publishing a paper called Kerala Dhwani.
Commissioner of Income tax, West Bengal III v. Imperial Chemical Industries India P Ltd., 74 I.T.R. 17.,
The High Court of Kerala by its judgment dated 19th July, 1973 answered the following two questions in the negative and in favour of the revenue.
According to the assessee, his friends in America and those Who believed in the cause which he sponsored were sending him donations for helping tile movement and the amounts that were handed over to or were companylected by the Indian Christian Crusade, S.A. were remitted to him.
For the assessment year 1960 61, the assessee filed a return disclosing a loss of Rs.
C. Sharma, K.C. Dua and Miss A. Subhashini, for the Respondent.
3,63,750 through the Indian Christian Crusade, U.S.A. For the reasons given in the order of the previous year, the Income tax Officer treated this amount also as the business income for the assessment year 1961 62 and brought the same to tax.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. These two appeals arise by certificate by the High Court in Income Tax Reference Nos.
Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the sums of Rs.
The assessee publishes a Malyalam daily newspaper by name Kerala Dhwani.
During this period of stay in the U.S.A. he had the privilege of associating himself with the India Gospel Mission in the United States.
2,90,220 and Rs.
He held The payment of donations started simultaneously with the publication of the daily newspaper Kerala Dhwani and the donations were companytinued during the period the publication companytinued.
32 and 33 of 1971.
In the premises these were taxable.
32 and 33 of 1971.
Indian Christian Crusade, S.A. is an institution sponsoring religious education in India and it was admitted that the assessee was propagating the ideals of the Indian Christian Crusade on returning to India after finishing his education in the States.
3,63,750 were number assessable as income of the assessee for the assessment years 1960 61 and 1961 62?
He, therefore, brought to tax Rs.
He also found that such amounts amounted in all Rs.
He discussed all the companytentions raised by the assessee in his appellate orders.
