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3. AIMS OF THE TRUST The Trust is established for the following objects being charitable in nature.

Each of the above objects is independent of the other.

Education:- To provide facilities of all kinds of education, to the members of the general public, and for this purpose.

I. to set up educational institutions including colleges, schools, industrial training centres, and other educational institutions.

II. To publish educational books, magazines, periodicals, newspapers and other publications.

2. Learned Counsel appearing for the assessee heavily relief on the decision of the Privy Council in the case of Trustees of the Tribune" reported in 7 ITR 415 and contended that publication of the newspaper itself is a charitable purpose as provided under Section 2(15) of the Income Tax Act and therefore the appellant is entitled to exemption from payment of tax under Section 11 of the Act, no matter whether the publication of newspaper is on commercial lines or not.

3. Learned Senior Standing Counsel appearing for the Revenue contended that the assessee had not incurred any expenditure for charitable purpose in terms of Section 11(1)(a) of the Act and unless 75% of the income is spent for charitable purposes during the previous year, the appellant is not entitled to any exemption. On going through the objects of the Trust extracted above, we find that those are charitable objects within the meaning of that term contained in Section 2(15) of the Act. However, admittedly the appellant/assessee has not so far taken up or spent any amount of income towards charitable purposes stated in the object clause. The only contention of the appellant is that publication of newspaper itself is advancement of object of general public utility which is a charitable object as defined under Section 2(15) of the Act and so much so, the appellant is entitled to exemption. Learned Standing Counsel has relied on the decisions of the Supreme Court in Asst. Commissioner of Income Tax v. Thanthi Trust 247 ITR 785, Sole Trustee, Loka Shikshana Trust v. Commissioner of Income Tax, Mysore 101 ITR 234 and Additional Commissioner of Income Tax, Gujarat v. Surat Art Silk Cloth Manufacture Association 121 ITR 1 and contended that the assessee is not entitled to exemption, as the business carried that the assessee is not entitled to exemption, as the business carried on by it itself is not for charitable purpose and the assessee has not spent income for charitable purpose stated in the object clause of the Trust.

7. However, what is intended in Sub-section (4A) of Section 11 is that the object of the Trust should be for charitable purpose which includes advancement of object of general public utility and income from any business carried should be incidental to the objectives of the Trust.

8. Since the appellant has no other activity other than the business of printing and publication of newspaper on commercial line, we are of the view that the business itself cannot be said to be an object of general public utility entitling the appellant for exemption as a charitable institution. The Supreme Court in the Thanthi Trust's case referred above held that publication of newspaper is not education and therefore unless the business of publication of newspaper falls under Clause (4A), exemption cannot be granted. We therefore dismiss this appeal.