rights of management or control or any other rights whatsoever; (15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment ... other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature
after the 1st day of April, 1952, for a charitable purpose which tends to promote international welfare in which India is interested, to the extent ... allow such person to apply such income for such other charitable or religious purpose in India as is specified in the application by such person
trust or institution. Where,
therefore, a charitable trust falling within any of the
first three categories of charitable purpose set out in
section ... applicability
in the case of a charitable trust falling under the last
head of charitable purpose, because in such a case income
from business would
Income Tax Act, 1961 , Section 2(15) -Definition of
'Charitable purpose'-"The advancement of any other object of
general public utility ... Section 2(15) of the Income-tax Act provides that
'charitable purpose' includes relief of the poor, education
medical relief. and the advancement
charitable purpose other than the purpose of promoting family planning; or] [ Substituted by Act 66 of 1976, Section 17, for " for any charitable purpose ... section (2), only if it is established in India for a charitable purpose and if it fulfills the following conditions, namely:- (i) where the institution
income derived from
property held under trust wholly for charitable purpose.
Charitable purpose is defined in s.2 (xv). Chambers of
commerce, promoting the trade ... Under the
amended definition, unless the context` otherwise requires,
charitable purpose includes the advancement of any object
of general public utility not involving the carrying
dharmada or any other religious or charitable endowment and a society formed either for a religious or charitable purpose or for both and registered under ... Chapter III Charitable Purposes and Validity of Certain Public Trusts
9. Charitable purposes.––
[1] For the purposes of this Act, a charitable purpose includes
Income Tax Act, 1922 (11 of 1922), s. 4(3)
(i)--Charitable purpose, meaning of--Company's object to
promote trade, commerce and industry ... purpose of the Association was political, (ii) even
assuming it was not political, the dominant purpose was not
in any event a valid charitable purpose
purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing ... some person dependent on him, or (c) for any religious or charitable purpose; and includes an agreement in writing to make such a deposition
institution" formed for the advancement of a "charitable purpose", and as such, cannot be deemed to be fulfilling the basic ingredients required ... Income Tax Act, which defines the term "charitable purpose". Section 2(15) of the Income Tax Act, is being extracted hereunder:
Section
