https://www.taxtmi.com/caselaws?id=7341 A trust deed will be treated as public religious and charitable where, on construction, its dominant objects are worship of deities, relief to the poor, upkeep of a dharamsala, a public Sanskrit school, and support for hospitals and other religious or educational institutions. The fact that control of the fund remained with nominees of the settlors did not by itself destroy the trust's charitable character. Only the provision in clause (d), involving payments to certain ladies, stood apart; the rest of the income was held to fall within public religious and charitable purposes and was eligible for exemption under section 4(3)(i) of the Income-tax Act, 1922, subject to lawful application or accumulation. en-us Sat, 06 Jul 1968 00:00:00 +0530 Wed, 18 Feb 2009 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7341 A trust deed will be treated as public religious and charitable where, on construction, its dominant objects are worship of deities, relief to the poor, upkeep of a dharamsala, a public Sanskrit school, and support for hospitals and other religious or educational institutions. The fact that control of the fund remained with nominees of the settlors did not by itself destroy the trust's charitable character. Only the provision in clause (d), involving payments to certain ladies, stood apart; the rest of the income was held to fall within public religious and charitable purposes and was eligible for exemption under section 4(3)(i) of the Income-tax Act, 1922, subject to lawful application or accumulation. Case-Laws Income Tax Sat, 06 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7341