https://www.taxtmi.com/caselaws?id=168674 A written constitution can itself create a binding trust or legal obligation for charitable purposes even without a formal deed, where the funds and assets are vested in trustees, the governing body is bound to apply them to the stated objects, and surplus cannot be distributed to members. An association devoted to hand-spinning and khaddar, carried on without private profit or controlling political purpose, was treated as charitable because it provided relief to village workers and, in any event, advanced an object of general public utility. An incidental connection with a political organisation did not defeat the charitable character of its dominant objects. en-us Tue, 27 Jun 1944 00:00:00 +0630 Sat, 21 Mar 2015 16:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168674 A written constitution can itself create a binding trust or legal obligation for charitable purposes even without a formal deed, where the funds and assets are vested in trustees, the governing body is bound to apply them to the stated objects, and surplus cannot be distributed to members. An association devoted to hand-spinning and khaddar, carried on without private profit or controlling political purpose, was treated as charitable because it provided relief to village workers and, in any event, advanced an object of general public utility. An incidental connection with a political organisation did not defeat the charitable character of its dominant objects. Case-Laws Income Tax Tue, 27 Jun 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=168674