https://www.taxtmi.com/caselaws?id=24727 A wakf deed was found not to qualify for income-tax exemption because it created both charitable and non-charitable objects and authorised the mutawallis to apply income at their discretion among them. The deed also provided direct benefit to the wakif's poor relations, and only part of the income was earmarked for purposes that could be regarded as charitable. On that basis, the wakf fell outside section 11 of the Income-tax Act, 1961. The first proviso to section 13(1)(c)(ii) could not assist because it applies only where the trust is otherwise covered by section 11. The earlier decision on the same wakf and its later inclusion in the published list under the Muslim Wakfs Act did not change the income-tax position. en-us Fri, 11 Mar 1988 00:00:00 +0530 Fri, 22 Jan 2010 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24727 A wakf deed was found not to qualify for income-tax exemption because it created both charitable and non-charitable objects and authorised the mutawallis to apply income at their discretion among them. The deed also provided direct benefit to the wakif's poor relations, and only part of the income was earmarked for purposes that could be regarded as charitable. On that basis, the wakf fell outside section 11 of the Income-tax Act, 1961. The first proviso to section 13(1)(c)(ii) could not assist because it applies only where the trust is otherwise covered by section 11. The earlier decision on the same wakf and its later inclusion in the published list under the Muslim Wakfs Act did not change the income-tax position. Case-Laws Income Tax Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24727