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D. A. DESAI, R. S. PATHAK, Y. V. CHANDRACHUD
Dharmadeepti, Alwaye, Kerala – Appellant
Versus
Commissioner Of Income Tax, Kerala – Respondent
JUDGMENT
PATHAK, J.:— This appeal, by certificate under S. 261 of the Income-tax Act, 1961, is directed against the judgment of the High Court of Kerala disposing of a reference made to it by the Income-tax Appellate Tribunal under S. 256 (1) of the Act.
2. The appellant is an association constituted under a licence granted under S. 25 of the Companies Act, 1956 on January 5, 1967. The relevant provisions of its Memorandum of Association are :
"3. (a) : The main objects to be pursued by the Company on its incorporation are :
(i) To give charity.
(ii) To promote education.
(iii) To establish or aid in the establishment of association, institutions, funds, trusts with the object of promoting charity and/or education provided that the Company shall not support its funds or endeavour to impose on, or procure to be observed by, its members or others any regulation or restriction which if an object of the company, would make it a trade union.
(b) The objects incidental or ancillary to the attainment of the above main objects are :
(i) To receive donations, subscriptions, or gifts for the furtherance of the purpose of the Company, and to do all such other things as may be considered to be incide
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