R. A. SHARMA, J. ( 1 ) FOR the assessment year 1970-71, the Appellate Tribunal referred, at the instance of the department under Section 256 (1) of the Income-tax Act, 1961, the following question of law : "whether, on the facts and circumstances of the case, the respon-dent-assessee a trust created by the instrument executed on April 24, 1958, is a public charitable and religious trust and its income is exempt from tax under Section 11 of the Income-tax Act, 1961 ? we have answered this question in the affirmative, in favour of the assessee in Income-tax reference No. 372 of 1977 (CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) [ 1990] 186 ITR 728 ). ( 2 ) FOR the assessment years 1967-68, 1968-69 and 1969-70 pertaining to the same assessee, the appellate Tribunal has referred the same question of law to this court under Section 256 (1) of the Act for its opinion. ( 3 ) IN view of our decision in Income-tax Reference No. 372 of 1977 (CIT v. Surji Devi Kunji Lal jaipuria Charitable Trust (No. 1) [1990] 186 ITR 728), our answer to the question referred by the tribunal is in the affirmative and in favour of the assessee. .