GANESHI DEVI RAMI DEVI CHARITY TRUST Vs. COMMISSIONER OF INCOME-TAX, WEST BENGAL

JUDGEMENT

(1.) The two question which have been referred to his court are as follows :

(2.) The first point refers to the deed itself and, therefore, let me refer to the deed which is printed at page 20 of the paper-book. The deed provides as follows :

(3.) This trust deed was considered by the Income-tax Officer and it was considered not to be a public religious and charitable trust.