Cit Vs. U.P. Forest Corpn.

counsels: a.n. mahajan, for the revenue s.p. gupta, for the assessee. head note: income tax charitable trust--exemption under section 11forest corporation held: assessee forest corporation|s income was exempt under section 11. income tax act, 1961 s.11 exemption under section 10(20)--local authorityheld: in view of the decision of the apex court in the case of cit v. u.p. forest corpn. (1998) 230 itr 945, the assessee corporation was not entitled to relief under section 10(20). income tax act, 1961 s.10(20) in the allahabad high court r.k. agrawal and prakash krishna, jj. - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadorder1. the income tax appellate tribunal, allahabad has referred the following three questions of law under section 256(1) of the income tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court :'1. whether on the facts and in the circumstances of the case, the tribunal was justified, in law, in holding that the authorities belowhad gone wrong in holding that the sales were not within the territorial jurisdiction of the state of u.p.2. whether on the facts and in the circumstances of the case, the tribunal was justified in law, in holding that the assessee-corporation was entitled to relief under section 10(20) of the income tax act, 1961 and the additions were not liable to be made on this account?3. whether on the facts and in the circumstances of the case, the tribunal was justified in law, in treating the assessee-corporation's income as exempt under section 11 of the income tax act, 1961 as taken in the additional ground of appeal before the itat?'2. the reference relates to the assessment years 1979-80,1981-82 and 1982-83.3. we have heard shri a.n. mahajan, the learned standing counsel for the revenue and shri s.p. gupta, the learned senior counsel for the respondent-assessee.4. it is agreed between the learned counsel for the parties that the question nos. 1 and 2 are to be answered in favour of the revenue and against the assessee in view of the decision of the apex court in the case of cit v. up. forest corpn. : [1998]230itr945(sc) .5. so far as the 3rd question is concerned the lucknow bench of this court has considered the similar controversy in u.p. forest corpn. v. dy. cit (2003) 129 taxman 527 wherein this court has held that the assessee is exempt under section 11(1) of the act but the matter has been remanded to the tribunal on certain issues. it has also been stated that both the department and the assessee have preferred special leave petitions against the order passed by the lucknow bench of this court before the supreme.....