trust is not disputed. The Income-tax Officer was also of the view that the trust was of a charitable character. He said ... trust for religious or charitable purposes; we are not dealing with a case where the business is conducted on behalf of the religious or charitable
alleged breach of any express or constructive trust created for1 public purposes of a charitable or religious nature, or where the direction of the Court ... allocated to any particular object of the trust;
(f) authorising the whole or any part of the trust property to be let, sold, mortgaged
must go back to the estate. That cannot have type character of trust property and, therefore, interest earned ... deceased and set apart for the purposes of carrying out the charitable objects stated in the will of the testator. Mr. Joshi's contention
valid private trust, (1) there should exist an intention to create a trust; (2) the subject-matter of the trust should be certain and specified ... pointed out earlier, in the case of a dedication to a public trust, what is essential is that there should be an unambiguous expression
Gopi Mal Kuthiala Charitable Trust vs Income-Tax Officer Special Circle, ... on 25 July, 1961
Equivalent citations: AIR1962P&H41, [1962]46ITR436 ... forward the file of the case of Lala Gopi Mal Kuthiala Charitable Trust to this Court and to quash the notice dated the 4th March
directions contained in the instrument of trust of a shrine temple or other religious or charitable institution which vests in the Devasthan Nidhi ... functions, necessary, proper and incidental to the carrying out of the objects and purposes of the Nidhi: (ii) may subject to be approval
footnote. (6) For every sum paid into the office of the trust fund or to an authorised collecting agent, a printed receipt shall be issued ... trust deed), incurred by the administrator of a charitable endowment trust, shall be charged to the fund of the trust concerned provided that the administrator
directions contained in the instrument of trust of a shrine temple or other religious or charitable institution which vests in the Devasthan Nidhi ... functions, necessary, proper and incidental to the carrying out of the objects and purposes of the Nidhi: (ii) may subject to be approval
including rights of management or control or any other rights whatsoever; (15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation ... other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose
Section 13 in The Income Tax Act, 1961
13. Section 11 not to apply in
