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12. Defending the impugned Judgment and Decree, the learned counsel for the respondent/plaintiff submits that the respondent was a Religious Charitable Trust under Section 6 of the Indian Trusts Act, 1882.

13. He submits that in view of the specific language under Section 6 of the aforesaid Indian Trusts Act, 1882 and considering the objects of the respondent society, the respondent society has to be held only as a Public Religious and Charitable Trust and therefore the suit filed before the Trial Court in O.S.No.2451 of 2008 was maintainable.

23. The expression used is “Religious Public Trust” and “Public Charitable Trust”. In law, there is a specific connotation when the expression “Trust” is used. A Trust is different from an “Institution” though both may have charitable objects and may be involved in religious and charitable activities.

24. Even under Section 12 of the Income Tax Act, 1961, any ______________ https://www.mhc.tn.gov.in/judis/ Page No 11 of 16 voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purpose, shall be deemed to be income derived from property held under trust or institution wholly for charitable or religious purpose. Thus, there is a distinction between a trust and an institution.

30. In my view, both the Trial Court and the First Appellate Court have committed an error in holding that the respondent was a religious public charitable trust merely based on a reading of Clause from Ex.A4, By-Laws and Constitution of the respondent Church.

31. The substantial questions of law are therefore answered against the respondent by holding that it is merely a religious institution with charitable objects. The respondent is neither a “religious public charitable trust” nor a “public charitable trust” for the purpose of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 under G.O.Ms.No.2000, (Home) dated 16.08.1976.