https://www.taxtmi.com/caselaws?id=5692 An irrevocably dedicated trust cannot have its essential objects altered by a later deed executed without authority in the trust instrument; the 1 July 1944 deed was therefore inoperative, and the trust continued to be governed by the original 28 November 1941 deed. On that basis, the trust's objects were treated as charitable, the dedication remained absolute and irrevocable, and the trust qualified as a genuine public charitable trust. Its income was accordingly eligible for exemption under the relevant income-tax provisions for the assessment years in question. en-us Thu, 05 Feb 1998 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5692 An irrevocably dedicated trust cannot have its essential objects altered by a later deed executed without authority in the trust instrument; the 1 July 1944 deed was therefore inoperative, and the trust continued to be governed by the original 28 November 1941 deed. On that basis, the trust's objects were treated as charitable, the dedication remained absolute and irrevocable, and the trust qualified as a genuine public charitable trust. Its income was accordingly eligible for exemption under the relevant income-tax provisions for the assessment years in question. Case-Laws Income Tax Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5692