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TMI Blog1988 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... nts this court to direct the Income-tax Appellate Tribunal (for short "the Appellate Tribunal") to state the case and refer it to this court for its decision. Since the contentions are common in all these petitions, these are being disposed of by a common order. The question of law stated to be arising out of the order of the Appellate Tribunal and sought to be referred is as under : "Whether, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was allowed as the learned Appellate Assistant Commissioner was of the view that the relevant provisions of section 13 were inapplicable as the trust was created or established prior to the commencement of the Act. Then, the Revenue appealed to the Appellate Tribunal. The Appellate Tribunal upheld the order of the Appellate Assistant Commissioner. The Revenue then filed an application under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviso, benefit derived by persons referred to under sub-section (3) of section 13 prior to June 1, 1970, in the case of charitable trusts created before the commencement of the Act was saved from denying exemption under section 11 of the Act. It cannot be disputed that a question of law does arise in the present case though the Appellate Tribunal was of the view that since it was possible to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting out the question. The High Court has power to recast or amend the question so as to bring out the real controversy between the parties. In fact, this can be done even at the time of deciding the reference. It is not necessary to set out the details of the controversy at this stage. It does, however, appear to us that a question of law arises out of the order of the Appellate Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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