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TMI Blog1993 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... -The assessee is a public charitable trust. The trustees of the trust received by way of a donation, fixed deposit receipts with Messrs. Raja Bahadur Motilal Mills Ltd. from certain donors towards the corpus of the trust fund. The assessee claimed that the provisions of section 13(2)(a) or 13(2)(h) were not attracted in this case. This contention was rejected by the Income-tax Officer. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of the person in receipt of the income if it satisfies the provisions set out therein. Under section 13, however, section 11 will not apply in certain cases. One such case is set out under section 13(2)(a). It provides that the income or the property of the trust shall be deemed to be used or applied for the benefit of person referred to in sub-section (3) and would, therefore, not qualify for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified in subsection (3). This interpretation is in consonance with the interpretation we have put on the provisions of section 13(2)(h) in a judgment which we have delivered today in the case of Trustees of Mangaldas N. Verma Charitable Trust v. CIT [1994] 207 ITR 332, in Income-tax Reference No. 298 of 1978. For the same reasons, the provisions of section 3(2)(h) are also not attracted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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