{"id":112964,"date":"1971-08-04T00:00:00","date_gmt":"1971-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-taxes-assam-vs-ms-jalannagar-south-estate-on-4-august-1971"},"modified":"2017-11-08T03:51:18","modified_gmt":"2017-11-07T22:21:18","slug":"commissioner-of-taxes-assam-vs-ms-jalannagar-south-estate-on-4-august-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-taxes-assam-vs-ms-jalannagar-south-estate-on-4-august-1971","title":{"rendered":"Commissioner Of Taxes, Assam vs M\/S. Jalannagar South Estate &#8230; on 4 August, 1971"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Taxes, Assam vs M\/S. Jalannagar South Estate &#8230; on 4 August, 1971<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1971 AIR 2135, \t\t  1972 SCR  (1)\t 17<\/div>\n<div class=\"doc_author\">Author: K Hegde<\/div>\n<div class=\"doc_bench\">Bench: Hegde, K.S.<\/div>\n<pre>           PETITIONER:\nCOMMISSIONER OF TAXES, ASSAM\n\n\tVs.\n\nRESPONDENT:\nM\/S.  JALANNAGAR SOUTH ESTATE LTD.&amp; ORS.\n\nDATE OF JUDGMENT04\/08\/1971\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nGROVER, A.N.\n\nCITATION:\n 1971 AIR 2135\t\t  1972 SCR  (1)\t 17\n\n\nACT:\nAssam Agricultural Income-tax Act (Assam Act 9 of 1939)\t and\nRules  made  thereunder,  s. 8 and r.  2-Contribution  to  a\ncharity\t trust-If exemption can be claimed with\t respect  to\namount.\nExemption granted by Assistant Commissioner-Larger deduction\nclaimed by assessee in appeal to Board-Jurisdiction of Board\nto  express opinion on correctness of finding  of  Assistant\nCommissioner as to the right to claim exemption.\n\n\n\nHEADNOTE:\nThe assessees made donations to a Charity Trust and  claimed\nthat  the amount should be considered as  \"amounts  actually\nspent  for  charitable\tpurposes\" under r. 2  of  the  rules\nframed\tunder the Assam Agricultural Income-tax\t Act,  1939,\nand therefore exempt from assessment to tax.  The Income-tax\nOfficer\t rejected  the claim but on  appeal,  the  Assistant\nCommissioner  granted exemption to the extent of 60% of\t the\namounts\t donated.   The Department bad no further  right  of\nappeal, but the assessees exercised their right of appeal to\nthe Board of Revenue claiming full exemption.  The Board  of\nRevenue\t held that, (1) the assessees were not\tentitled  to\nany  exemption\tunder  the  Act, but as\t the  order  of\t the\nAssistant Commissioner had become final, the assessees\twere\nentitled  to retain the exemption granted; and (2)  even  if\nthey  were entitled to some exemption, what was granted\t was\nmore than what they were entitled to.\nThe High Court, on reference, held that : (1) the Board\t was\nnot  competent\tin  the assessees' appeal  to  question\t the\nfinding\t of  the  Assistant Commissioner  that\tthe  amounts\ndonated\t to  the  Charity  Trust  were\tactually  spent\t for\ncharitable  purposes and (2) the Board was not justified  in\nholding\t  that\tonly  60%  of  the  amounts  donated,\twere\nadmissible as deduction\nAllowing the appeals,\nHELD : (1) Since there was no right of appeal to the Depart-\nment  an  exemption granted by\tthe  Assistant\tCommissioner\ncould  not  be\tinterfered  with by  the  Board,  but  while\nconsidering whether the assessees were entitled to the\tfull\nexemption  claimed, the Board had to examine the true  legal\nposition  under\t the Act and the rules for  the\t purpose  of\ndeciding  the  matter  in issue.  Therefore  the  Board\t was\ncompetent  to determine whether the  Assistant\tCommissioner\ntook the correct view in law. [20B-D]\n(2)Under  r.  2\t (1)  read with s. 8 (g)  of  the  Act\tan\nassessee is entitled to deduct from his income only the\t sum\nactually spent by him for charitable purposes as defined  in\nthe  rule.   Assuming  that  an\t assessee  may\trely  on  an\nexpenditure through an agency and not\n18\nby  himself, and that the objects of the Charity  Trust\t are\ncharitable purposes as defined, it had to be established  to\nthe satisfaction of the assessing authority that the amounts\nwere  actually\tspent for such\tcharitable  purposes.\tMere\ncontribution to a charity fund would not entitle an assessee\nto  the\t exemption when it was not proved that\tthe  Charity\nTrust had in fact expended the amounts donated for any\tsuch\ncharitable purpose. [20G,H;21A-E]\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL  APPELLATE  JURISDICTION : Civil Appeals No.  1873  to<br \/>\n1876 of 1967.\n<\/p>\n<p>Appeals\t by special leave from the judgment and order  dated<br \/>\nAugust 8, 1966 of the Assam and Nagaland High Court in\tRef.<br \/>\nNos. 2 to 4 of 1965.\n<\/p>\n<p>S.T.  Desai,  Naunit  Lal and Swaranjit\t Sodhi,\t for  the<br \/>\nappellant (in all the appeals).\n<\/p>\n<p>M.C.  Chagla,  S. C. Majumdar and R.  K. Jain,\tfor  the<br \/>\nrespondents (in all the appeals).\n<\/p>\n<p>The Judgment of the Court was delivered by<br \/>\nHegde  J,-These\t appeals  by special leave  arise  from\t the<br \/>\ndecision  of  the High Court of Assam and  Nagaland  in\t Tax<br \/>\nReferences Nos. 2 to 4 of 1965 on its file wherein the\tHigh<br \/>\nCourt  of Assam and Nagaland answered the two  questions  of<br \/>\nlaw  referred to it by the Assam Board of Revenue  under  S.<br \/>\n28(2) of the Assam Agricultural Income-tax Act, 1939  (Assam<br \/>\nAct  IX of 1939) (to be hereinafter referred to as the\tAct)<br \/>\nin  the\t negative.   The  two  questions  referred  for\t the<br \/>\nadvisory opinion of the High Court are<br \/>\n\t      (1)Whether  on the  facts and  in\t the  cir-\n<\/p>\n<p>\t      cumstances of the case the Board was competent<br \/>\n\t      in course of appeals preferred by the assessee<br \/>\n\t      to   question   the   finding   of   Assistant<br \/>\n\t      Commissioner  of Taxes to the effect that\t the<br \/>\n\t      amount  donated  to Jalan Charity\t Trust\twere<br \/>\n\t      amounts\tactually   spent   for\t &#8216;Charitable<br \/>\n\t      purposes&#8217;\t  within   the\tmeaning\t  of   Assam<br \/>\n\t      Agricultural Income-Tax Act.\n<\/p>\n<p>\t      (2)Whether  on  the facts and in\tthe  circum-<br \/>\n\t      stances of the case the Board was justified in<br \/>\n\t      holding  that only 60 per cent of the  amounts<br \/>\n\t      actually spent by the assessee for &#8216;Charitable<br \/>\n\t      purposes&#8217;\t from  the Agricultural\t income\t was<br \/>\n\t      admissible as deduction under Rule 2(2) of the<br \/>\n\t      Rules  framed  under  the\t Assam\tAgricultural<br \/>\n\t      Income-Tax Act.\n<\/p>\n<p><span class=\"hidden_text\">19<\/span><\/p>\n<p>Aggrieved by the decision of the High Court Commissioner  of<br \/>\nTaxes, Assam has brought this appeal.\n<\/p>\n<p>We  shall  now\tbriefly\t set out  the  facts  necessary\t for<br \/>\ndeciding  the points in controversy in these appeals.\tEach<br \/>\nof  the three assessees with whom we are concerned in  these<br \/>\nappeals\t had  given certain donations to the  Jalan  Charity<br \/>\nTrust in the relevant assessment years, which in the case of<br \/>\ntwo the assessees is 1955-56 and in the case of the third is<br \/>\n1955-56\t and  1957-58.\tThe question  for  consideration  is<br \/>\nwhether\t those\tdonations  can be considered  as  &#8221;  amounts<br \/>\nactually  spent for charitable purposes under rule  2(1)  of<br \/>\nthe rules framed under the Act.\n<\/p>\n<p>The  agricultural income of the assessee was computed at  60<br \/>\nper cent of the total net income ascertained, by the Income-<br \/>\ntax  Officer under the Indian Income-tax Act, 1922.  ]Before<br \/>\nthe Income-tax Officer the assessees claimed exemption under<br \/>\nS.  15-B  of  the Indian Income-tax Act in  respect  of\t the<br \/>\ndonations made by them to the Jalan Trust, but that  Officer<br \/>\ndid  not  grant the exemption asked for\t but  reserved\tthat<br \/>\nquestion  for  decision\t to a latter date as  he  wanted  to<br \/>\nexamine\t the nature of those donations.\t He  determined\t the<br \/>\nincome\tof the assessees for the years in  question  without<br \/>\ntaking\tinto consideration those donations.  Thereafter\t the<br \/>\nAgricultural  Income-tax  Officer proceeded  to\t assess\t the<br \/>\nagricultural  income of the assessees.\tBefore that  Officer<br \/>\nthe assessees again claimed exemption under rule 2(1) of the<br \/>\nRules, of the donations given. by them to the Jalan  Charity<br \/>\nTrust.\tThat  Officer refused to grant the  exemption  asked<br \/>\nfor.  Thereafter the assessees took up the matter in  appeal<br \/>\nto  the Assistant Commissioner.\t The Assistant\tCommissioner<br \/>\ngranted to each of the assessees exemption to the extent  of<br \/>\n60 per cent of the amounts donated.  Then the assessees took<br \/>\nup  the\t matter\t in  appeal to the  Board  of  Re  venue.The<br \/>\nDepartment  had no right to appeal against the order of\t the<br \/>\nAssistant  Commissioner.  The Board of Revenue came  to\t the<br \/>\nconclusion  that  the assessees were &#8216;not  entitled  to\t any<br \/>\nexemption under the Act but all the same as the order of the<br \/>\nAssistant  Commissioner\t had  become  final  in\t respect  of<br \/>\nexemption given, the assessees were entitled   to retain the<br \/>\nexemption    granted   by   the\t  Assistant    Commissioner.<br \/>\nAlternatively  it also came to the conclusion that even\t if<br \/>\nthe assessees were entitled to any exemption under<br \/>\n<span class=\"hidden_text\">20<\/span><br \/>\nthe Act and the Rules, the exemption granted to them by\t the<br \/>\nAssistant Commissioner was more than what they were entitled<br \/>\nto.   Thereafter the assessees moved the Board to  refer  to<br \/>\nthe High Court for its. opinion the two questions  mentioned<br \/>\neerlier.\n<\/p>\n<p>There  is  no substance in the first  question\treferred  to<br \/>\nabove.\tIt is true that the exemption granted by the  Assis-<br \/>\ntant Commissioner could not be interfered with by the  Board<br \/>\nof Revenue.  But all the same while considering whether\t the<br \/>\nassessees were entitled to the further exemption claimed  by<br \/>\nthem  the  Board of Revenue had to examine  the\t true  legal<br \/>\nposition  under\t the Act and the Rules for  the\t purpose  of<br \/>\ndeciding the matter in issue before it.\t In our opinion\t the<br \/>\nHigh Court was wholly in error in opining that the Board  of<br \/>\nRevenue\t was  not competent to determine the  true  position<br \/>\nunder  law  in\tview  of  the  decision\t of  the   Assistant<br \/>\nCommissioner.\tThe  High  Court overlooked  the  fact\tthat<br \/>\npronouncing  on the, claim made by the assessees before\t the<br \/>\nBoard of Revenue, the Board had to examine the legality\t ,of<br \/>\nthe claim.  It is one thing to say that the Board could\t not<br \/>\nreverse\t the decision of the Assistant Commissioner,  which,<br \/>\nhad become final but it is entirely a different thing to say<br \/>\nthat  the  Board was not competent to consider\twhether\t the<br \/>\nAssistant Commissioner took a correct view of the law or not<br \/>\nwhen the true position in law is necessary to be  determined<br \/>\nfor deciding the issue before it.\n<\/p>\n<p>Now  coming  to\t the  second  question\tunlike\tS.  15-B  of<br \/>\nthe.Indian  Income-Tax\tAct, 1922, which exempts  any  sums,<br \/>\npaid to an institution or a fund coming within the scope  of<br \/>\nthat section upto the prescribed limit, under Rule 2(1) read<br \/>\nwith S. g(g) of the Act, the assessee is entitled to  deduct<br \/>\nfrom  his income only those sums actually spent by  him\t for<br \/>\ncharitable purposes.  Charitable purpose. under that rule is<br \/>\ndefined as including relief to the poor, education,  medical<br \/>\nrelief\tand the advancement of any other (object  of  public<br \/>\nutility.\n<\/p>\n<p>Under  rule  2(1) read with S. 8(g) before an  assessee\t can<br \/>\nclaim  any  exemption,\the  has to  establish  that  in\t the<br \/>\nrelevant year; he had actually spent for one or the other of<br \/>\nthe charitable purposes mentioned in that rule the amount in<br \/>\nrespect\t of Which he claims examination.  Mere\tcontribution<br \/>\nto&#8217; a fund would not entitle him to the exemption claimed,<br \/>\n<span class=\"hidden_text\">21<\/span><br \/>\nIt  is true that the assessees in these cases are proved  to<br \/>\nhave  contributed certain amounts to the Jalan\tTrust  Fund.<br \/>\nIt  may also be true-about which we express no\topinion-that<br \/>\nthe  objects of Jalan Trust are similar to those  mentioned&#8217;<br \/>\nin rule 2(i).  But there is no proof in these cases that the<br \/>\nJalan  Trust had expended the amounts donated by the  asses-<br \/>\nsees  to  that fund for any charitable\tpurpose\t during\t the<br \/>\nrelevant  years.   From\t the materials placed  before  the<br \/>\nCourt,,\t it appears that Jalan Trust had spent in the  years<br \/>\nin question. some amounts for charitable purposes.  But\t the<br \/>\namount\tspent  is  much less than  the\tdonations  received.<br \/>\nFurther\t  the  assessees  have\tnot  established  any\tcor-<br \/>\nrelationship  between the amounts spent by the\tJalan  Trust<br \/>\nand  the amounts donated by them to the Trust.\tUnder  these<br \/>\ncircumstances  it is not necessary for us to decide  whether<br \/>\nthe actual spending referred to in rule 2.(i) must be by the<br \/>\nassessees  themselves, or it may also be through some  other<br \/>\nagency.\t  In  our  opinion before the  assessees  can  claim<br \/>\nexemption  under  rule, 2(1) in regard to any  amount,\tthey<br \/>\nhave  to  establish  to the satisfaction  of  the  assessing<br \/>\nauthority  that\t they  had actually spent  that\t amount\t for<br \/>\ncharitable purposes.  No such proof is forthcoming in. these<br \/>\ncases.\n<\/p>\n<p>For  the reasons mentioned, above these appeals are  allowed<br \/>\nand  the answers given by the High Court are revoked and  in<br \/>\nplace  of those answers We answer both the questions in\t the<br \/>\naffirmative and in favour of the Revenue.  The asses-sees to<br \/>\npay costs of the Commissioner-one hearing fee.,<br \/>\nV.P.S.\t\t\t\t  Appeals    allowed.\n<\/p>\n<p><span class=\"hidden_text\">22<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Taxes, Assam vs M\/S. Jalannagar South Estate &#8230; on 4 August, 1971 Equivalent citations: 1971 AIR 2135, 1972 SCR (1) 17 Author: K Hegde Bench: Hegde, K.S. PETITIONER: COMMISSIONER OF TAXES, ASSAM Vs. RESPONDENT: M\/S. JALANNAGAR SOUTH ESTATE LTD.&amp; ORS. DATE OF JUDGMENT04\/08\/1971 BENCH: HEGDE, K.S. BENCH: HEGDE, K.S. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-112964","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Taxes, Assam vs M\/S. 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