https://www.taxtmi.com/caselaws?id=186532 The Allahabad High Court ruled against the assessee in a case involving the interpretation of section 13 of the Income-tax Act, 1961. The Court found that the assessee-trust did not qualify as a public charitable trust under sections 11 and 12 of the Act due to the allocation of income not meeting the criteria for charitable purposes. The Court emphasized the importance of adhering to the original trust deed without alterations and denied the exemption claimed by the trust. The judgment underscores the necessity of complying with trust deeds and income allocation for determining charitable trust eligibility for tax exemption. en-us Tue, 22 Aug 2006 00:00:00 +0530 Wed, 21 Sep 2016 17:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186532 The Allahabad High Court ruled against the assessee in a case involving the interpretation of section 13 of the Income-tax Act, 1961. The Court found that the assessee-trust did not qualify as a public charitable trust under sections 11 and 12 of the Act due to the allocation of income not meeting the criteria for charitable purposes. The Court emphasized the importance of adhering to the original trust deed without alterations and denied the exemption claimed by the trust. The judgment underscores the necessity of complying with trust deeds and income allocation for determining charitable trust eligibility for tax exemption. Case-Laws Income Tax Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186532