https://www.taxtmi.com/caselaws?id=6284 A trust created for the benefit of the Rana community of Ahmedabad, including persons admitted according to custom or usage, was treated as charitable because its beneficiaries formed a sufficiently defined section of the public. The court applied the principle that a class remains public where it is identified by an impersonal common quality, and held that admission under recognised community custom does not make the class private or personal. As the trust was created before 1 April 1962, the later statutory disqualification for certain trusts did not apply. The substantive tax question was answered in favour of the assessee, with remaining issues left for further determination. en-us Thu, 16 Sep 1971 00:00:00 +0530 Wed, 04 Mar 2015 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6284 A trust created for the benefit of the Rana community of Ahmedabad, including persons admitted according to custom or usage, was treated as charitable because its beneficiaries formed a sufficiently defined section of the public. The court applied the principle that a class remains public where it is identified by an impersonal common quality, and held that admission under recognised community custom does not make the class private or personal. As the trust was created before 1 April 1962, the later statutory disqualification for certain trusts did not apply. The substantive tax question was answered in favour of the assessee, with remaining issues left for further determination. Case-Laws Income Tax Thu, 16 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6284