https://www.taxtmi.com/caselaws?id=289156 A trust is not charitable where its dominant purpose is to secure a change in the law rather than use law reform only as an ancillary means to a charitable end. Here, the society's principal object was the total abolition of vivisection through repeal and replacement of existing legislation, so the object was political and non-charitable. The court also held that charitable status requires a purpose beneficial to the community, and it may reject benevolence in intention where the evidence shows public harm. On the findings, abolition of vivisection would impede medical and scientific progress and harm public health, so the public benefit requirement was not met and income tax exemption was unavailable. en-us Wed, 02 Jul 1947 00:00:00 +0530 Fri, 17 Jul 2020 13:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289156 A trust is not charitable where its dominant purpose is to secure a change in the law rather than use law reform only as an ancillary means to a charitable end. Here, the society's principal object was the total abolition of vivisection through repeal and replacement of existing legislation, so the object was political and non-charitable. The court also held that charitable status requires a purpose beneficial to the community, and it may reject benevolence in intention where the evidence shows public harm. On the findings, abolition of vivisection would impede medical and scientific progress and harm public health, so the public benefit requirement was not met and income tax exemption was unavailable. Case-Laws Indian Laws Wed, 02 Jul 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289156