Commissioner Of Income-Tax vs Pt. Ram Shanker Misra Trust on 4 April, 1996
(No. 1) [1990] 186 ITR 728 ; CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 2) [19901 186 ITR 745 and CIT v. Anand Swamp Brijendra Swarup Charitable Trust [1991] 187 ITR 656, the question is answered in the affirmative, i.e., in favour of the assessee and against the Department.