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3. The Income-tax Officer rejected the assessee's claim on the ground that the Trust was inoperative for vagueness. He referred to the words by which the objects of the Trust had been described, namely, "such charitable purpose or purposes as the Trustees may in their unfettered judgment deem to be the most deserving of support" and observed that in view of the manner in which the objects had been referred to, "the Trustees could not be compelled In law to spend anything for charitable purposes" during the time the Trust Deed was in force.

On appeal by the assessee, the rejection of its claim to refund was upheld by the Appellate Assistant Commissioner who virtually repeated in his order the words of the Income-tax Officer. He also held that the objects of the Trust, as set out in the deed, were "very vague" and that it was not clear for what specific purpose the Trust had been created.

On a further appeal by the assessee, the Tribunal held that the Trust could not be said to be bad for the reason that no specific charitable object had been mentioned. It was pointed out that the Trust was not for such purpose or purposes as the trustees might deem charitable, but lor such charitable purpose or purposes as they might choose. A Trust expressed in such language, it was held, could not fail for want of definiteness and the Court would be able to undertake the control of the Trust and to administer it effectively, if it was found necessary to do so.

That concession practically disposes of the point actually raised before the authorities below, but Mr, Meyer invited us to consider certain other provisions of the Trust Deed which, in his submission, made the Trust an illusory one.

7. I would, however, say a few words about the point conceded by Mr. Meyer, because it is not possible to decide a question of law on admissions. It is now well settled that to the rule that there is no valid Trust unless the objects thereof are specified, Charitable Trusts are an exception. With regard to those Trusts, a great deal of latitude is permitted and the rule is that provided there is a clear intention to make a gift for charity, the Trust is not allowed to fail for uncertainty.