https://www.taxtmi.com/caselaws?id=176417 Public religious purposes fall within "charitable purpose" for the Gift-tax Act exemption unless the statute clearly restricts the term to secular charity. The omission of "religious" from the exemption provision does not, by itself, exclude gifts for public religious purposes, particularly where related enactments treat public religious and charitable purposes as overlapping. Gifts for such purposes were therefore exempt from gift-tax. Expenditure on repairs and upkeep of trust property occupied under a life-residence right remained connected with the trust purpose because it preserved the trust asset pending reversion of possession. That expenditure did not create a disqualifying private purpose, and the exemption applied. en-us Mon, 15 Feb 1965 00:00:00 +0530 Tue, 22 Dec 2015 14:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176417 Public religious purposes fall within "charitable purpose" for the Gift-tax Act exemption unless the statute clearly restricts the term to secular charity. The omission of "religious" from the exemption provision does not, by itself, exclude gifts for public religious purposes, particularly where related enactments treat public religious and charitable purposes as overlapping. Gifts for such purposes were therefore exempt from gift-tax. Expenditure on repairs and upkeep of trust property occupied under a life-residence right remained connected with the trust purpose because it preserved the trust asset pending reversion of possession. That expenditure did not create a disqualifying private purpose, and the exemption applied. Case-Laws Income Tax Mon, 15 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176417