1992 (3) TMI 22

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..... following question of law has been referred to this court : "Whether, on the facts and in the circumstances of the case and on a correct interpretation of the law, the Tribunal was justified in holding that the amended provisions of section 13(1)(d) of the Income-tax Act, 1961, came into play only in those cases, where the cut off date (November 30, 1983) falls within the relevant previous year .....

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..... on before this court in Income-tax Reference No. 36 of 1990 ( CIT v. Deoria Public Charitable Trust [1992] 196 ITR 110), where the judgment was delivered by this Bench on April 29, 1991. Inasmuch as, in this case, the previous year of the assessee ended on October 30, 1983, and the cut off date being November 30, 1983, the assessee is entitled to the benefit of exemption in view of the aforesaid j .....

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