https://www.taxtmi.com/caselaws?id=15080 A supplementary trust deed that deleted the clause permitting benefit to the settlor's family and confined assistance to persons in distress was treated as binding on the trustees, including future trustees. As a result, the trust funds could no longer be applied for non-charitable purposes, and the trust was regarded as wholly charitable and religious. On that footing, the trust remained eligible for exemption under section 11 of the Income-tax Act, 1961, and the Revenue's challenge to exemption failed. en-us Mon, 23 Feb 1998 00:00:00 +0530 Thu, 30 Jul 2009 15:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15080 A supplementary trust deed that deleted the clause permitting benefit to the settlor's family and confined assistance to persons in distress was treated as binding on the trustees, including future trustees. As a result, the trust funds could no longer be applied for non-charitable purposes, and the trust was regarded as wholly charitable and religious. On that footing, the trust remained eligible for exemption under section 11 of the Income-tax Act, 1961, and the Revenue's challenge to exemption failed. Case-Laws Income Tax Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15080