https://www.taxtmi.com/caselaws?id=7171 Income applied under a trust deed for the maintenance and support of the settlor's family members and relatives was held not to qualify as wholly charitable. The deed specifically directed one-third of net income to family maintenance, and the trustees' additional discretion to help "deserving" persons was not confined by any requirement of indigence, poverty, or public utility. Subsequent trustee resolutions could not alter the trust's terms. On that basis, the application of income to family support fell outside the statutory definition of charitable purpose under section 4(3)(i) of the Indian Income-tax Act, 1922, and exemption was denied. en-us Thu, 06 Jul 1967 00:00:00 +0530 Mon, 05 Sep 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7171 Income applied under a trust deed for the maintenance and support of the settlor's family members and relatives was held not to qualify as wholly charitable. The deed specifically directed one-third of net income to family maintenance, and the trustees' additional discretion to help "deserving" persons was not confined by any requirement of indigence, poverty, or public utility. Subsequent trustee resolutions could not alter the trust's terms. On that basis, the application of income to family support fell outside the statutory definition of charitable purpose under section 4(3)(i) of the Indian Income-tax Act, 1922, and exemption was denied. Case-Laws Income Tax Thu, 06 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7171