- (1.) THIS is an income-tax reference in which the following question has been referred for our opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally correct in holding that the expenditure incurred by the trust in giving monetary help at the time of marriages of poor girls of its own community and sacred threads ceremony of boys also of its own community was an expenditure incurred on a public charitable object ?"
(2.) WE have heard Shri Shekhar Srivastava, learned standing counsel, In view of the judgments of this court in CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust. (No. 1) [1990] 186 ITR 728 ; CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 2) [19901 186 ITR 745 and CIT v. Anand Swamp Brijendra Swarup Charitable Trust [1991] 187 ITR 656, the question is answered in the affirmative, i.e., in favour of the assessee and against the Department.;