https://www.taxtmi.com/caselaws?id=173729 A trust primarily directed to maintenance and marriage expenses for specified family members was treated as not constituted wholly for charitable purposes, because a remote or contingent surplus for poor members of the Hindu community did not amount to a present public charitable object. The income therefore did not qualify for exemption under the relevant income-tax provision. The alternative claim also failed because no distinct part of the property or income was specifically set apart for charity or applied to charity in fact, so no separable charitable portion could be exempted. The exemption claim was accordingly rejected and the trust income remained taxable. en-us Tue, 04 Sep 1951 00:00:00 +0530 Mon, 21 Sep 2015 18:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173729 A trust primarily directed to maintenance and marriage expenses for specified family members was treated as not constituted wholly for charitable purposes, because a remote or contingent surplus for poor members of the Hindu community did not amount to a present public charitable object. The income therefore did not qualify for exemption under the relevant income-tax provision. The alternative claim also failed because no distinct part of the property or income was specifically set apart for charity or applied to charity in fact, so no separable charitable portion could be exempted. The exemption claim was accordingly rejected and the trust income remained taxable. Case-Laws Income Tax Tue, 04 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173729