Commissioner of Income Tax Vs. Adarsh Gram Trust. - Court Judgment |
| Direct Taxation |
| Rajasthan High Court |
| Feb-03-1986 |
| I.T. Ref. No. 32 of 1982
|
| (1987)63CTR(Raj)69 |
| Commissioner of Income Tax |
| Adarsh Gram Trust. |
- section 2(k), 2(1), 7 & 40 & juvenile justice (care and protection of children) rules, 2007, rule 12 & 98 & juvenile justice act, 1986, section 2(h): [altamas kabir & cyriac joseph, jj] determination as to juvenile - appellant was found to have completed the age of 16 years and 13 days on the date of alleged occurrence - appellant was arrested on 30.11.1998 when the 1986 act was in force and under clause (h) of section 2 a juvenile was described to mean a child who had not attained the age of sixteen years or a girl who had not attained the age of eighteen years - it is with the enactment of the juvenile justice act, 2000, that in section 2(k) a juvenile or child was defined to mean a child who had not completed eighteen years of a ge which was given prospective prospect - appellant was about sixteen years of age on the date of commission of the alleged offence and had not completed eighteen years of age when the juvenile justice act, 2000, came into force - juvenile act, of 2000 has been given retrospective effect by rule 12 of juvenile justice rule, 2007 - as such, accused has to be treated as juvenile under the said act. .....answered in the affirmative and in favour of the assessee and against the revenue. that matter pertained to the asst. yr. 1971-72. the present reference is in respect to the assessment yr. 1976-77. as the question already stands answered by this court and is squarely covered by the aforesaid reference.3. we accordingly answer this reference in the affirmative and in favour of the assessee and against revenue holding that the assessee-trust is the public charitable. trust, whose income is exempt from payment of tax under s. 11(1)(a) of the it act, 1961.4. the parties shall bear their own costs of this proceedings. compliance of the order shall be made in accordance with s. 260(1) of the it act.
Milapchand Jain, J. - Heard learned counsel for the parties.
The following question of law has been referred to this Court for its opinion by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur :
'Whether on the facts and circumstances of the case, the Tribunal was right in upholding the order of the AAC of IT that the assessee trust is of charitable nature and its income is exempt under s. 11 of the IT Act, 1961 in view of the objects mentioned in the Notification No. 11 dt. 4-1-1949 ?'
2. This reference is squarely covered by the decision of this Court in D.B. Income-tax Reference No. 22 of 1974 -Addl. CIT, Rajasthan, Jaipur v. M/s. Adarsh Gram Trust, Sirohi decided on 4-12-1984. It was found in that case relying on the D.B. Civil Wealth-tax No. 53 of 1972 - CWT, Rajasthan, Jaipur v. M/s. Adarsh Gram Trust, Sirohi (1985) 45 CTR (Raj) 251 that the assessee Trust is a public charitable trust, whose income is exempt from payment of tax under s. 11(1)(a) of the IT Act, 1961. Reference was answered in the affirmative and in favour of the assessee and against the Revenue. That matter pertained to the asst. yr. 1971-72. The present reference is in respect to the assessment yr. 1976-77. As the question already stands answered by this Court and is squarely covered by the aforesaid reference.
3. We accordingly answer this Reference in the affirmative and in favour of the assessee and against Revenue holding that the assessee-trust is the public charitable. Trust, whose income is exempt from payment of tax under s. 11(1)(a) of the IT Act, 1961.
4. The parties shall bear their own costs of this proceedings. Compliance of the order shall be made in accordance with s. 260(1) of the IT Act.