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    <title>1954 (11) TMI 51 - ALLAHABAD HIGH COURT</title>
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    <description>A trust deed is not void for uncertainty merely because trustees are given discretion to choose among religious or charitable objects of a public nature. Where the deed confines the income to such defined charitable purposes, the trustees&#039; choice remains within a valid charitable field, and any excess would amount to breach of trust rather than invalidity of the trust itself. On that basis, the property was held under trust wholly for religious or charitable purposes, so the income qualified for exemption under the Income-tax Act and the assessee&#039;s claim was accepted.</description>
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    <pubDate>Mon, 22 Nov 1954 00:00:00 +0530</pubDate>
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      <title>1954 (11) TMI 51 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=272575</link>
      <description>A trust deed is not void for uncertainty merely because trustees are given discretion to choose among religious or charitable objects of a public nature. Where the deed confines the income to such defined charitable purposes, the trustees&#039; choice remains within a valid charitable field, and any excess would amount to breach of trust rather than invalidity of the trust itself. On that basis, the property was held under trust wholly for religious or charitable purposes, so the income qualified for exemption under the Income-tax Act and the assessee&#039;s claim was accepted.</description>
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      <pubDate>Mon, 22 Nov 1954 00:00:00 +0530</pubDate>
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