https://www.taxtmi.com/caselaws?id=339081 Yoga-based activities were held to fall within medical relief and imparting education where the trust's dominant objects included yoga, pranayam, relief of the poor, and systematic training. On those facts, the proviso to section 2(15) did not apply and charitable status was preserved. Alleged violations under section 13 and investment objections did not justify total denial of exemption under sections 11 and 12; at most, any proven infraction would affect only the offending income or property. Corpus donations, donations with specific directions, and camp-related voluntary receipts were not treated as taxable income or anonymous donations, and the remaining additions and disallowances were found unsustainable. The trust was entitled to exemption. en-us Thu, 09 Feb 2017 00:00:00 +0530 Mon, 03 Apr 2017 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339081 Yoga-based activities were held to fall within medical relief and imparting education where the trust's dominant objects included yoga, pranayam, relief of the poor, and systematic training. On those facts, the proviso to section 2(15) did not apply and charitable status was preserved. Alleged violations under section 13 and investment objections did not justify total denial of exemption under sections 11 and 12; at most, any proven infraction would affect only the offending income or property. Corpus donations, donations with specific directions, and camp-related voluntary receipts were not treated as taxable income or anonymous donations, and the remaining additions and disallowances were found unsustainable. The trust was entitled to exemption. Case-Laws Income Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339081