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    <title>1992 (8) TMI 17 - ALLAHABAD High Court</title>
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    <description>A trust providing financial assistance for the marriages of girls from a specified community was treated as charitable for income-tax purposes because the benefit extended to a section of the public and was not limited to identified individuals. The court regarded marriage assistance, in the context of Hindu social and religious obligations, as part of religious charitable activity, and held that the charitable character was not lost merely because the beneficiaries belonged to a particular community. The trust was therefore correctly treated as a charitable trust for the assessment years concerned.</description>
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      <description>A trust providing financial assistance for the marriages of girls from a specified community was treated as charitable for income-tax purposes because the benefit extended to a section of the public and was not limited to identified individuals. The court regarded marriage assistance, in the context of Hindu social and religious obligations, as part of religious charitable activity, and held that the charitable character was not lost merely because the beneficiaries belonged to a particular community. The trust was therefore correctly treated as a charitable trust for the assessment years concerned.</description>
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