9911796707
TMI Blog1996 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment of the applicant which was an association of persons, under the Wealth-tax Act in the status of an 'individual' was proper and legal ? " As regards question No. 1 as to whether the applicant-assessee is a public charitable trust or not, a bare reading of the background as available from the document (annexure "D") relied upon in support of the contention would be more than enough. The said background is as follows : " A score of prominent gentlemen of Trichur, after the day's work was through, used to meet regularly under the canopy of two huge mango trees-unkindly destroyed since-in the south-west maidan facing the Vadakkunnathan Temple, for fun, relaxation and gossip. From the current files in the palace to the new damse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... social amenities. Promotion of social, cultural and athletic activities among the public shall be a vital part of its objects. " We have gone through the contents of annexure "D" which is "Club Directory of 1989". The aims and objects reproduced hereinabove are undisputed even by learned counsel for the assessee. When we read the document with the help of counsel, certain features that the object is purely of a social character and that too only to afford to the members for certain stated purposes (quoted above) made it abundantly clear that the assessee is far away from being a trust because of the emergence, as stated above, mainly purely and specifically for affording facilities to the members thereof. This affording of facilities as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to question No. 2, having gone through the contents of the three orders, in our judgment, the contents of the document have not been considered for determination of the legal status of the assessee. A plea appears to have been raised, firstly, that the assessee is a public charitable trust and, secondly or alternatively, that it is an association of persons. The discussion relates to the consideration of these pleas which are mutually exclusive. The Wealth-tax Officer has not considered the contents of the documents. Similarly, the first appellate authority --- Appellate Assistant Commissioner of Income-tax, Calicut, considered the contention as to whether the material suggests that the assessee-club is a public charitable trust and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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