https://www.taxtmi.com/caselaws?id=176444 A charitable donation made on specified terms does not become an absolute gift unless the stipulated conditions are fulfilled. Where the donor required construction at a particular site, in accordance with an approved plan, through a named agency, and with matching government support, failure of those terms meant the money remained subject to a condition precedent and became refundable under a resulting trust. The cy pres doctrine applies only to a completed charitable gift with a general charitable intention; it cannot be used where the donor's object was specific and the essential conditions never came into existence. en-us Tue, 11 Dec 1973 00:00:00 +0530 Tue, 22 Dec 2015 18:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176444 A charitable donation made on specified terms does not become an absolute gift unless the stipulated conditions are fulfilled. Where the donor required construction at a particular site, in accordance with an approved plan, through a named agency, and with matching government support, failure of those terms meant the money remained subject to a condition precedent and became refundable under a resulting trust. The cy pres doctrine applies only to a completed charitable gift with a general charitable intention; it cannot be used where the donor's object was specific and the essential conditions never came into existence. Case-Laws Indian Laws Tue, 11 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176444