https://www.taxtmi.com/caselaws?id=66961 Exemption under section 11 is not automatically denied merely because a trust deed is absent if the dedication of property and its religious or charitable character are otherwise established from surrounding facts, including exclusion from partition and long actual use for religious purposes. The revenue must examine those materials before rejecting relief. However, exemption still depends on verification that the income from property held under trust is actually applied to religious or charitable objects, so the factual use of the income remains decisive before final relief can be granted. en-us Thu, 22 Jun 1978 00:00:00 +0530 Tue, 08 Mar 2011 13:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66961 Exemption under section 11 is not automatically denied merely because a trust deed is absent if the dedication of property and its religious or charitable character are otherwise established from surrounding facts, including exclusion from partition and long actual use for religious purposes. The revenue must examine those materials before rejecting relief. However, exemption still depends on verification that the income from property held under trust is actually applied to religious or charitable objects, so the factual use of the income remains decisive before final relief can be granted. Case-Laws Income Tax Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66961