B. P. JEEVAN REDDY, CJ. ( 1 ) THE question referred by the Tribunal under Section 256 (1) of the Income-tax Act, 1961, reads thus : "whether, on the facts and in the circumstances of the case, if one of the objects of a trust is to provide monetary help for marriages or sacred thread ceremonies, the trust is rendered non-charitable or non-religious or continues to remain a public charitable and religious trust ? ( 2 ) AN identical question was considered by this court in Income-tax Reference No. 617 of 1977 disposed of on August 9, 1990 (CIT v. Surjit Devi Kunji Lal Jaipuria Charitable Trust (No, 2)[1990] 186 ITR 745 ). It was held that a stipulation of the kind referred to in the question does not render the trust a non-charitable one. Following the said decision, the question referred herein is answered in the negative, i. e. , in favour of the assessee and against the Revenue. ( 3 ) NO costs. .