https://www.taxtmi.com/caselaws?id=12605 A trust created for permanent management of family properties was treated as a private family trust, not a public religious trust, because the deed and scheme confined trusteeship to family members, described the temples and school as belonging to the Kovilakam, and limited income from the acquired school property to the temples. Public access to the temples and participation in festivals did not change the trust's character. On that basis, the trust was found not to be established for the public at large, and exemption under section 11 of the Income-tax Act, 1961 was unavailable. en-us Fri, 15 Feb 2002 00:00:00 +0530 Wed, 20 May 2009 14:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12605 A trust created for permanent management of family properties was treated as a private family trust, not a public religious trust, because the deed and scheme confined trusteeship to family members, described the temples and school as belonging to the Kovilakam, and limited income from the acquired school property to the temples. Public access to the temples and participation in festivals did not change the trust's character. On that basis, the trust was found not to be established for the public at large, and exemption under section 11 of the Income-tax Act, 1961 was unavailable. Case-Laws Income Tax Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12605