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Kawsar Alam Mutwali Penda And Ors. vs State Of West Bengal And Ors. on 26 March, 1962 cites

Commissioner Of Income-Tax Madras vs Aga Abbas Ali Shirazi. on 28 January, 1944

36. It is to be noted, however, that, so far as Judicial decisions are concerned (Vide AIR 1931 Lah 578 : IL.R 12 Lah 725 (FB), AIR 1941 Mad 535; Commissioner of Income Tax Madras, v. Aga Abbas Ali and AIR 1946 Bom 44) the Tribune case has been construed as an authority for holding that 'charitable purpose' under the Indian Income Tax Act which defines it in almost the same terms as the statute hereunder consideration, must have an indispensable element of public utility. This construction may apparently be open to some criticism in view, particularly, of the inclusive nature of the above statutory definition, though undoubtedly there are certain passages in the aforesaid judgment of the Privy Council (Vide ) which, prima facie, at least, lend support to it and may broadly be read as suggesting that the element of public utility underlies every legal concept of charity, although the relevant test of public utility or benefit of the community may have to be judged in the light of the relative notions of the particular community concerned and may thus differ from community to community. It is not necessary, however, to examine this aspect of the matter for purposes of the present cases, as, even assuming that a "charitable purpose' may well exist within the above inclusive statutory definition without any element of public utility, it must be conceded' that the purpose, be it private or public, must, at least, be charitable according to the concepts or notions of the particular community concerned in this view, it has to be considered whether a provision for the maintenance and support of the Wakif's family children or descendants in a wakf-alal-aulad constitutes a charity or a charitable purpose under the Mussalman law.
Madras High Court Cites 3 - Cited by 10 - Full Document
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