https://www.taxtmi.com/caselaws?id=8670 Two trusts were treated as wholly religious and charitable because their deeds and surrounding circumstances showed objects such as maintenance of buildings used for mourning and religious ceremonies, feeding the poor, and running a hospital, with access open to the public during relevant religious periods. The fact that the institutions bore family names did not make them private trusts, because the controlling test was the object and use of the endowment. The second trust was also recognised as a separate endowment for maintaining several religious buildings and applying any surplus to other religious and charitable purposes for the benefit of Muslims. Both trusts were therefore entitled to exemption from income-tax and wealth-tax. en-us Fri, 26 Nov 1971 00:00:00 +0530 Wed, 20 May 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8670 Two trusts were treated as wholly religious and charitable because their deeds and surrounding circumstances showed objects such as maintenance of buildings used for mourning and religious ceremonies, feeding the poor, and running a hospital, with access open to the public during relevant religious periods. The fact that the institutions bore family names did not make them private trusts, because the controlling test was the object and use of the endowment. The second trust was also recognised as a separate endowment for maintaining several religious buildings and applying any surplus to other religious and charitable purposes for the benefit of Muslims. Both trusts were therefore entitled to exemption from income-tax and wealth-tax. Case-Laws Income Tax Fri, 26 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8670