( 1 ) AT the instance of the Revenue, the Appellate Tribunal has referred the following question relating to the assessment years 1973-74, 1974-75 and 1975-76 for the opinion of this court : "whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct in law in holding that the income derived by the Radhaswami Satsang, a religious institution, is entitled to exemption under Sections 11 and 12 of the Income-tax Act, 1961 ?" ( 2 ) THE matters relating to the subsequent years of this very assessee-trust have come up before us today in I. T. R. No. 127 of 1980 (CITv. Radha Swami Satsang (No. 1) [1993] 201 ITR 449), raising one similar question amongst others, which has been answered by us in the affirmative, that is, in favour of the assessee and against the Revenue, holding that the assessee-trust is entitled to exemption under Sections 11 and 12 of the Act. ( 3 ) THE instant reference has been made by the Appellate Tribunal in the case of the assessee-trust for the preceding years at the instance of the Revenue. Following our order passed in regard to the subsequent years of the assessee-trust, we answer the aforementioned question in the affirmative, that is, in favour of the assessee and against the Revenue. No order as to costs. .