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 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
Section 7 in The Charitable and Religious Trusts Act, 1920
7. Powers of trustee to apply for directions
(1) Save as hereinafter provided in this ... trustee of an express or constructive trust created or existing for public purpose of a charitable or religious nature may apply by petition
Charitable and Religious Trusts Act, 1920
3. Power to apply to the Court in respect of trusts of a charitable or religious nature
.Save ... interest in any express or constructive trust created or existing for a public purpose of a charitable or religious nature may apply by petition
access to, any place used for a charitable or a public purpose maintained wholly or partly out of State funds or dedicated ... enjoyment of any benefit under a charitable trust created for the benefit of the general public or [any section thereof] [Substituted
Section 5 in The Charitable and Religious Trusts Act, 1920
5. Procedure on petition
(1) If the Court on receipt of a petition under section
Section 12 in The Charitable and Religious Trusts Act, 1920
12. Barring of appeals
.No appeal shall lie from any order passed or against