https://www.taxtmi.com/caselaws?id=8556 A society's charitable character is determined by reading its memorandum as a whole to identify its dominant objects, not by isolating ancillary clauses. Where the main objects relate to education, medical relief, and objects of general public utility, provisions relied on by the revenue may be treated as enabling powers to carry out those primary purposes. On that approach, the amendment did not alter the society's essential character, and the ancillary clauses did not defeat exemption eligibility under section 4(3)(i) of the Indian Income-tax Act, 1922. The result was that the assessee was regarded as established for charitable purposes and entitled to exemption. en-us Tue, 09 Nov 1971 00:00:00 +0530 Thu, 30 Apr 2009 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8556 A society's charitable character is determined by reading its memorandum as a whole to identify its dominant objects, not by isolating ancillary clauses. Where the main objects relate to education, medical relief, and objects of general public utility, provisions relied on by the revenue may be treated as enabling powers to carry out those primary purposes. On that approach, the amendment did not alter the society's essential character, and the ancillary clauses did not defeat exemption eligibility under section 4(3)(i) of the Indian Income-tax Act, 1922. The result was that the assessee was regarded as established for charitable purposes and entitled to exemption. Case-Laws Income Tax Tue, 09 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8556