https://www.taxtmi.com/caselaws?id=18710 Charitable institutions may treat legal expenses incurred to defend founders or office-bearers in criminal proceedings as application of income where the proceedings arise from institutional activities and the defence protects the institution's existence, reputation, and objects. Incidental personal benefit does not by itself establish prohibited benefit to specified persons. Belated registration, where delay is condoned, may operate from the trust's inception rather than only prospectively, supporting exemption for an earlier assessment year. The tax issues were resolved substantially in favour of the institution, while a separate portion of the legal-expense claim required fresh determination. en-us Sat, 25 Feb 1995 00:00:00 +0530 Sat, 31 Oct 2009 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18710 Charitable institutions may treat legal expenses incurred to defend founders or office-bearers in criminal proceedings as application of income where the proceedings arise from institutional activities and the defence protects the institution's existence, reputation, and objects. Incidental personal benefit does not by itself establish prohibited benefit to specified persons. Belated registration, where delay is condoned, may operate from the trust's inception rather than only prospectively, supporting exemption for an earlier assessment year. The tax issues were resolved substantially in favour of the institution, while a separate portion of the legal-expense claim required fresh determination. Case-Laws Income Tax Sat, 25 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18710