Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
income— (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied ... such trust or institution as forming part of the corpus of the trust or the institution, subject to the condition that the trust
trust or institution) shall for the purposes of section 11 be deemed to be income derived from property held under trust wholly for charitable ... deemed to be income of such trust or institution derived from property held under trust wholly for charitable or religious purposes during the previous year
trust of
institution may be upheld as a valid charity. But if the
primary or dominant purpose of a trust is charitable another
object which ... charitable purpose. A business activity carried on not
with a view to carrying out the charitable purpose of the
trust but which is related
trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution has been created ... case of a trust for religious purposes or a religious institution (whenever created or established) or a trust for charitable purposes or a charitable institution
institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under ... section (2) only if the trust or institution or fund is established in India for a charitable purpose and it fulfills the following conditions, namely
Income Tax Act, 1961 ?"
Facts
2. The assessee is a Charitable Trust. For Accounting year ending 31-12-1984 (assessment years ... earned by the Trust in the subsequent year will have to be regarded as application of income of the Trust for charitable and religious purposes
Church Of Christ Charitable Trust & Edu vs M/S. Ponniamman Educationa Trust Rep. ... on 3 July, 2012
Author: P. Sathasivam
Bench: P. Sathasivam ... 30632 of 2011)
The Church of Christ Charitable
Trust & Educational Charitable
Society, represented by its Chairman .... Appellant (s)
Versus
M/s Ponniamman Educational
Trust
Parshavanath Charitable Trust & Ors vs All India Council For Tech.Edu& Ors on 13 December, 2012
Equivalent citations: AIRONLINE 2012 SC 654
Author ... Arising out of SLP (C) No. 26086 of 2012)
Parshavanath Charitable Trust & Ors. … Appellants
Versus
All India Council for Tech. Edu & Ors. …Respondents
State Of Gujrat vs M.P. Shah Charitable Trust on 29 March, 1994
Equivalent citations: 1994 SCC (3) 552, JT 1994 (3) 96
Author ... Sahai
PETITIONER:
STATE OF GUJRAT
Vs.
RESPONDENT:
M.P. SHAH CHARITABLE TRUST
DATE OF JUDGMENT29/03/1994
BENCH:
JEEVAN REDDY, B.P. (J)
BENCH