https://www.taxtmi.com/caselaws?id=29255 Payment made in good faith to a trust believed to be charitable was treated as not applied for a non-charitable purpose, so the assessee was entitled to exemption for the amount paid. The earlier tax authority reasoning that the recipient was not shown to be a charitable or religious trust was not decisive on the facts found. The Tribunal accepted that the assessee acted on the belief that the recipient was a charitable trust, and that this belief, together with the factual findings, prevented the amount from being charged against the assessee as a non-charitable application. en-us Tue, 16 Feb 1982 00:00:00 +0530 Thu, 11 Mar 2010 16:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29255 Payment made in good faith to a trust believed to be charitable was treated as not applied for a non-charitable purpose, so the assessee was entitled to exemption for the amount paid. The earlier tax authority reasoning that the recipient was not shown to be a charitable or religious trust was not decisive on the facts found. The Tribunal accepted that the assessee acted on the belief that the recipient was a charitable trust, and that this belief, together with the factual findings, prevented the amount from being charged against the assessee as a non-charitable application. Case-Laws Income Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29255