1. - The Income-tax Appellate Tribunal (Delhi Bench " E "), Delhi, has remitted the following question of law to this court for its decision :

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is an educational institution within the meaning of section 10(22) of the Income-tax Act, 1961, and is, therefore, not liable to be assessed under the Act ? "

2. Briefly recapitulated, the material facts are that the assessee, Maharaja Sawai Mansinghji Museum Trust, City Palace, Jaipur, is a public charitable trust duly registered under the Rajasthan Public Trusts Act, 1959. The late Maharaja Mansinghji, the ex-ruler of the erstwhile State of Jaipur, created a trust on April 16, 1959, by a registered deed and founded a museum in a portion of the City Palace, Jaipur, for the benefit of the public. BY a supplementary deed of trust executed in 1972, some more properties were settled on trust. It has been treated and accepted as a trust for charitable purposes within the meaning of section 2(15)and had enjoyed the exemption from tax under section 11 of the Income-tax Act, 1961 (hereinafter to he referred to as "the Act"). T