https://www.taxtmi.com/caselaws?id=6477 A trust is not treated as wholly charitable for exemption under section 4(3)(i) of the Indian Income-tax Act, 1922, where its deed contains both charitable and non-charitable objects and gives trustees discretion to apply income to any of them. The exemption is available only when the property is held wholly for religious or charitable purposes, or when any non-charitable element is merely incidental to the primary charitable purpose. Mere actual spending on charitable objects does not cure a deed that authorises use of the fund for non-charitable purposes. On that basis, the trust was denied exemption. en-us Tue, 30 Mar 1976 00:00:00 +0530 Mon, 12 Oct 2015 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6477 A trust is not treated as wholly charitable for exemption under section 4(3)(i) of the Indian Income-tax Act, 1922, where its deed contains both charitable and non-charitable objects and gives trustees discretion to apply income to any of them. The exemption is available only when the property is held wholly for religious or charitable purposes, or when any non-charitable element is merely incidental to the primary charitable purpose. Mere actual spending on charitable objects does not cure a deed that authorises use of the fund for non-charitable purposes. On that basis, the trust was denied exemption. Case-Laws Income Tax Tue, 30 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6477