actually spent for
charitable purposes under S. 8(1) is in relation to the
agricultural income of a public charitable trust, the
exemption of similar ... trustee and the trust under
which he holds the property is a trust, created for
public purposes of a charitable or religious nature
Shah Jagmohandas Purshottamdas And ... vs Jamnadas Vrajlal Gandhi And Ors. on 12 November, 1962
Equivalent
purpose of the trust or institution. Where,
therefore, a charitable trust falling within any of the
first three categories of charitable purpose ... charitable purpose of the
trust but which is related to a non-charitable purpose falls
outside the scope of the trust
shows that the property involved is
trust property and that the trust is a public trust or
charitable and religious nature.
49
(ii)The plaint ... this case viz. (1) the suit
relates to a Public Charitable or Religious Trust; (2) it is
founded on an allegation of a breach
held or where the landlord is a trustee of a public charitable trust that thp premises are reauired for occupation for the purpose
diversion of source--Charity surcharge whether
income--Obligation in the nature of trust, how to be creat-
ed.
HEADNOTE:
The assessee was a Company limited ... provided with a
sum of Rs. 40,000/- for creating a public charitable trust.
When the trial was over, the assessee-was paid
clearly show that whether trust is a private trust governed by the Indian Trust Act or is a public charitable or religion trust, a trustee ... trust, except where the instrument of trust otherwise provides. The principle embodied in this section must apply equally to a public religious or charitable trust
calling, or where the landlord is the trustee of a public charitable trust, for the objects of the trust :
XX XXX XXX XXX XX
Provided
principal divisions: trust for the relief of poverty trusts for the advancement of education, trusts for the advancement of religion, and trust for other purposes ... order to be charitable, must relate to the public and on that view the Bombay High Court found a trust for the education
public purpose of a charitable nature or to any class of premises used for such purpose;
(iii) to premises used by a public trust ... appended thereto used for a public purpose of charitable nature;
(ii) to premises used by a public trust for a religious or charitable purpose
