Om Prakash, J. - (1.) At the instance of the Revenue, the following question has been referred to this court by the Appellate Tribunal, relating to the assessment years 1973-74 and 1974-75, for its opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the assessee-trust was a charitable trust for the assessment years 1973-74 and 1974-75 ?"
(2.) The facts as gleaned from the order of the Appellate Tribunal are that a trust was created by a deed dated December 1, 1959, which was executed by Sri Damodar Das Khanna and Smt. Uma Shankar Mehrotra. Before the assessing authority, the assessee claimed that the objects of the trust were charitable in nature in entirety. One of the objects of the trust was to spend money on the marriages of girls belonging to Khatri community. Taking exception to such object of the trust, the Income-tax Officer held that the trust was not charitable and, therefore, exemption for both the years as claimed by the assessee-trust was denied.
(3.) The dispute was then carried in appeal to the Appellate Assistant Commissioner who affirmed the order of the Income-tax Officer for the assessment year 1973-74, but accepted the claim of the assessee for the assessment year 1974-75.;