B.P.Jeevan Reddy, C.J. - (1.) The question referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961, reads thus : "Whether, on the facts and in the circumstances of the case, if one of the objects of a trust is to provide monetary help for marriages or sacred thread ceremonies, the trust is rendered non-charitable or non-religious or continues to remain a public charitable and religious trust ?
(2.) An identical question was considered by this court in Income-tax Reference No. 617 of 1977 disposed of on August 9, 1990 (CIT v. Surjit Devi Kunji Lal Jaipuria Charitable Trust (No, 2) [1990] 186 ITR 745). It was held that a stipulation of the kind referred to in the question does not render the trust a non-charitable one. Following the said decision, the question referred herein is answered in the negative, i.e., in favour of the assessee and against the Revenue.
(3.) No costs.;