https://www.taxtmi.com/caselaws?id=69687 The trust had to be tested under the 1941 deed, because a later declaration by the trustee could not alter the governing instrument without lawful authority. On that deed, the objects of temple festivals, medical relief, alms, marriage assistance for needy persons, and general public utility fell within charitable purpose under section 2(15), since no profit-making activity was required as the appointed means. The income was found to have been substantially applied to charitable objects, and the theatre construction was treated as application of income for the trust's purposes. The section 13 objection also failed, as no statutory disqualification from private benefit was established, so exemption under section 11 remained available. en-us Fri, 29 Apr 1977 00:00:00 +0530 Mon, 11 Apr 2011 15:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69687 The trust had to be tested under the 1941 deed, because a later declaration by the trustee could not alter the governing instrument without lawful authority. On that deed, the objects of temple festivals, medical relief, alms, marriage assistance for needy persons, and general public utility fell within charitable purpose under section 2(15), since no profit-making activity was required as the appointed means. The income was found to have been substantially applied to charitable objects, and the theatre construction was treated as application of income for the trust's purposes. The section 13 objection also failed, as no statutory disqualification from private benefit was established, so exemption under section 11 remained available. Case-Laws Income Tax Fri, 29 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69687