https://www.taxtmi.com/caselaws?id=29099 A registered society may be treated as a separate taxable person, and income from property received by it can fall within the charging provisions where it is assessed as owner-recipient. Political purpose is not charitable, and where the constitution read as a whole shows a dominant aim of establishing a Hindu State by constitutional means, the objects are characterised as political rather than charitable. Exemption for property income under sections 11 and 12 is available only when the income is under a legal obligation to be applied wholly or partly to charitable purposes; if the governing instrument permits application to political or other non-charitable objects, partial exemption cannot be carved out on estimate. en-us Thu, 10 Dec 1981 00:00:00 +0530 Wed, 10 Mar 2010 17:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29099 A registered society may be treated as a separate taxable person, and income from property received by it can fall within the charging provisions where it is assessed as owner-recipient. Political purpose is not charitable, and where the constitution read as a whole shows a dominant aim of establishing a Hindu State by constitutional means, the objects are characterised as political rather than charitable. Exemption for property income under sections 11 and 12 is available only when the income is under a legal obligation to be applied wholly or partly to charitable purposes; if the governing instrument permits application to political or other non-charitable objects, partial exemption cannot be carved out on estimate. Case-Laws Income Tax Thu, 10 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29099