Deemed corpus donation: renovation or repair gifts may be treated as corpus if segregated, restricted, invested, and not redistributed. Donations received by a registered non-profit organisation for renovation or repair of specified religious or notified places may be deemed part of the corpus at the organisation's option, provided the funds are maintained as a separate identifiable corpus, applied only for the stated renovation purpose, invested or deposited in permitted modes, and not used to make donations to any person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed corpus donation: renovation or repair gifts may be treated as corpus if segregated, restricted, invested, and not redistributed.
Donations received by a registered non-profit organisation for renovation or repair of specified religious or notified places may be deemed part of the corpus at the organisation's option, provided the funds are maintained as a separate identifiable corpus, applied only for the stated renovation purpose, invested or deposited in permitted modes, and not used to make donations to any person.
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