https://www.taxtmi.com/caselaws?id=277172 Whether income of a trust not applied to a hospital and dispensary qualified for exemption under Section 4(3) was decided by applying the charitable purpose test and the public benefit requirement; the deed was parsed and the hospital/dispensary treated as public charitable purposes but temple worship, feeding and related provisions were found to be private religious objects due to settlor's reserved control, exclusionary clauses and absence of public beneficial interest or access. The court held that income not applied to the hospital and dispensary did not satisfy Section 4(3) and therefore was not exempt for the year in question. en-us Wed, 16 Jan 1946 00:00:00 +0530 Tue, 27 Nov 2018 17:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277172 Whether income of a trust not applied to a hospital and dispensary qualified for exemption under Section 4(3) was decided by applying the charitable purpose test and the public benefit requirement; the deed was parsed and the hospital/dispensary treated as public charitable purposes but temple worship, feeding and related provisions were found to be private religious objects due to settlor's reserved control, exclusionary clauses and absence of public beneficial interest or access. The court held that income not applied to the hospital and dispensary did not satisfy Section 4(3) and therefore was not exempt for the year in question. Case-Laws Income Tax Wed, 16 Jan 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277172