Allahabad Court July 1975 Judgments
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Commissioner of Income-tax, Kanpur Vs. L. Ramchandra Charitable Trust, ...
Court: Allahabad
Decided on: Jul-09-1975
Reported in: (1976)5CTR(All)40
R. L. Gulati, J. - The Income-tax Appellate Tribunal, Allahabad Bench Allahabad, has at the instance of the Commissioner of Income-tax, Kanpur referred the following question for our opinion :-'Whether on the facts and in the circumstances of the case, the trust created by the instrument dated 21-10-1955 when read with the deed dated 6-9-1955 is an irrevocable trust and income of the trust for the assessment years 1956-57 to 1962-63 is exempt from tax under section 4(3)(i)/11 of the Income-tax Act, 1922/1961 ?'2. Moti Chandra and Shrimati Shanti Devi executed a registered trust deed on 26-9-1950. The two settlors contributed an amount of Rs. 20,000/- to be used only for charitable purposes to commemorate the memory of late Lala Ram Chandra. The preamble to this deed stated that this amount would be used for running a charitable store styled 'Lala Ram Chander Charitable Store' and for other business and the income from the aforesaid business would be utilised for charitable purposes. Th...
Prag NaraIn Vs. Brahmadatt and anr.
Court: Allahabad
Decided on: Jul-08-1975
Reported in: AIR1976All25
Gopi Nath, J.1. This is an appeal against the judgment and decree of the learned District Judge, Etah, dated 27th April. 1971. The suit giving rise to this appeal was filed under Section 92 of the Code of Civil Procedure. It related to the trust created by one Smt. Gomti widow of Hardeo Prasad in 1909. The relief claimed was for the removal of Sri Brahmadatt, defendant-respondent, who was thr Sarbarakar of the trust on the ground that he had mismanaged the temple of Sri Radha Kishan, the subject-matter of the trust. Accounts were also claimed for from him.2. One of the defences raised by the defendant-respondent was that the suit was not properly instituted as the sanction granted by the Advocate-General under Section 92 was to five persons while the suit was filed by only four. The learned judge negatived this contention and held that the suit was validly filed. On merits it was held that no act of mismanagement was committed by the defendant and the suit was liable to be dismissed on...
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