{"id":154165,"date":"1987-01-29T00:00:00","date_gmt":"1987-01-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-ram-smriti-nidhi-on-29-january-1987"},"modified":"2016-02-19T01:23:29","modified_gmt":"2016-02-18T19:53:29","slug":"commissioner-of-income-tax-vs-shri-ram-smriti-nidhi-on-29-january-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-ram-smriti-nidhi-on-29-january-1987","title":{"rendered":"Commissioner Of Income Tax vs Shri Ram Smriti Nidhi on 29 January, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Shri Ram Smriti Nidhi on 29 January, 1987<\/div>\n<div class=\"doc_bench\">Bench: H Goel, S Ranganathan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>By the Court <\/p>\n<p>1. The petitioner had asked for the reference of two questions which are set out in paragraph 1 of the order under s. 256(1) of the IT Act. The Tribunal has referred the first question and in respect of second question it states that it is consequential. The point made by the application is that this is not strictly correct and the second question raised has an independent aspect from the first question. To us, it appears that the basic question to be decided is whether, the trust was exempt under s. 11 of the IT Act and whether, it has complied with the provisions of s. 13(2)(a) of the IT Act. It will be open to the petitioner to urge this at the time of reference. With these observations, the application stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Shri Ram Smriti Nidhi on 29 January, 1987 Bench: H Goel, S Ranganathan JUDGMENT By the Court 1. The petitioner had asked for the reference of two questions which are set out in paragraph 1 of the order under s. 256(1) of the IT Act. The Tribunal [&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":[14,8],"tags":[],"class_list":["post-154165","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Shri Ram Smriti Nidhi on 29 January, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-ram-smriti-nidhi-on-29-january-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Shri Ram Smriti Nidhi on 29 January, 1987 - Free Judgements of Supreme Court &amp; 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