https://www.taxtmi.com/caselaws?id=8659 Under the Indian income-tax definition, purposes advancing the welfare of a community, promoting unity and brotherhood, and supporting the overall development of members were treated as objects of general public utility and therefore charitable. The Court distinguished English charity law and held that the statutory Indian test is broader, depending on the Act's language. Activities such as Havan, procession, pilgrimage to Bahucharaji Mata, and Bhandaro were held to be at least religious and, in any event, charitable. The trust properties were therefore regarded as held wholly for charitable or religious purposes, and the income remained exempt under the relevant income-tax provisions. en-us Thu, 29 Jun 1972 00:00:00 +0530 Mon, 19 Jan 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8659 Under the Indian income-tax definition, purposes advancing the welfare of a community, promoting unity and brotherhood, and supporting the overall development of members were treated as objects of general public utility and therefore charitable. The Court distinguished English charity law and held that the statutory Indian test is broader, depending on the Act's language. Activities such as Havan, procession, pilgrimage to Bahucharaji Mata, and Bhandaro were held to be at least religious and, in any event, charitable. The trust properties were therefore regarded as held wholly for charitable or religious purposes, and the income remained exempt under the relevant income-tax provisions. Case-Laws Income Tax Thu, 29 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8659