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TMI Blog1971 (8) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1939 (Assam Act IX of 1939) (to be hereinafter referred to as the Act), in the negative. The two questions referred for the advisory opinion of the High Court are : " (1) Whether on the facts and in the circumstances of the case the Board was competent in course of appeals preferred by the assessee to question the finding of the Assistant Commissioner of Taxes to the effect that the amount donated to Jalan Charity Trust were amounts actually spent for 'charitable purposes' within the meaning of the Assam Agricultural Income-tax Act ? (2) Whether, on the facts and in the circumstances of the case, the Board was justified in holding that only 60 per cent. of the amounts actually spent by the assessee for 'charitable purposes' fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agricultural income of the assessees. Before that officer the assessees again claimed exemption, under rule 2(1) of the Rules, of the donations given by them to the Jalan Charity Trust. That officer refused to grant the exemption asked for. Thereafter, the assessees took up the matter in appeal to the Assistant Commissioner. The Assistant Commissioner granted to each of the assessees exemption to the extent of 60 per cent. of the amounts donated. Then the assessees took up the matter in appeal to the Board of Revenue. The department had no right to appeal against the order of the Assistant Commissioner. The Board of Revenue came to the conclusion that the assessees were not entitled to any exemption under the Act but, all the same, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irely a different thing to say that the Board was not competent to consider whether the Assistant Commissioner took a correct view of the law or not when the true position in law is necessary to be determined for deciding the issue before it. Now, coming to the second question, unlike section 15B of the Indian Income-tax Act, 1922, which exempts any sums paid to an institution or a fund coming within the scope of that section up to the prescribed limit, under rule 2(1), read with section 8(g) of the Act, the assessee is entitled to deduct from his income only those sums actually spent by him for charitable purposes. Charitable purpose under that rule is defined as including relief to the poor, education, medical relief and the advancemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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