https://www.taxtmi.com/caselaws?id=65716 The trust deed's objects to establish and support hospitals, nursing homes and orphanages, and to grant relief during natural calamities were treated as charitable in nature. The trust's status had to be determined from those objects, not from the separate question of income exemption. Compliance with sections 11, 12 and 13 of the Income-tax Act, 1961 was identified as a distinct matter and was not examined in the appeal. The trust was therefore to be recorded as a charitable trust, and the assessment was to be amended accordingly. en-us Tue, 07 Nov 1978 00:00:00 +0530 Fri, 18 Feb 2011 14:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65716 The trust deed's objects to establish and support hospitals, nursing homes and orphanages, and to grant relief during natural calamities were treated as charitable in nature. The trust's status had to be determined from those objects, not from the separate question of income exemption. Compliance with sections 11, 12 and 13 of the Income-tax Act, 1961 was identified as a distinct matter and was not examined in the appeal. The trust was therefore to be recorded as a charitable trust, and the assessment was to be amended accordingly. Case-Laws Income Tax Tue, 07 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65716