Held that the court declined to admit the appeal on the second question of law on the premise that it was covered by Circular No. 387 dated July 6, 1984 ([1985] 152 ITR (St.) 1) issued by the Central Board of Direct Taxes, to the effect that where a trust contravenes the provisions of section 13(1)(c) or (d) of the Act, the maximum marginal rate of Income-tax will apply only to that part of the income which had forfeited exemption under the said provisions, but admitted the first question reframed as “whether the Tribunal was right in deleting the addition of Rs. 22,45,06,500 that was added by the Assessing Officer relying on documents found during the search at the residence of the principal trustee of the respondent-society”.