https://www.taxtmi.com/caselaws?id=7173 A wakf remains exempt from tax where, construed as a whole, its primary and predominant object is public charity under section 4(3)(i) of the Indian Income-tax Act, 1922. The deed's main purposes were relief to the poor and other charitable objects, including feeding the poor, wells, mosques, schools and a musaffirkhana. A limited provision for support and marriage expenses of poor relatives and descendants did not convert the wakf into a private trust, because it operated only as an ancillary part of a broader charitable scheme and was confined to indigent beneficiaries. The wakf therefore retained its charitable character and the income remained exempt. en-us Mon, 19 Jun 1967 00:00:00 +0530 Thu, 12 Feb 2009 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7173 A wakf remains exempt from tax where, construed as a whole, its primary and predominant object is public charity under section 4(3)(i) of the Indian Income-tax Act, 1922. The deed's main purposes were relief to the poor and other charitable objects, including feeding the poor, wells, mosques, schools and a musaffirkhana. A limited provision for support and marriage expenses of poor relatives and descendants did not convert the wakf into a private trust, because it operated only as an ancillary part of a broader charitable scheme and was confined to indigent beneficiaries. The wakf therefore retained its charitable character and the income remained exempt. Case-Laws Income Tax Mon, 19 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7173