https://www.taxtmi.com/caselaws?id=36674 The Appellate Tribunal upheld the charitable status of Smt. Guryani Brij Ballabh Kaur Trust, Kartarpur, emphasizing its objective to establish educational institutions and aid the underprivileged. The Court ruled that activities like maintaining samadhs and holding melas, even if secular, served a public, religious purpose and did not affect the trust's charitable nature. The trust's primary intention, as reflected in its memorandum of association, was deemed charitable, leading to a favorable outcome for the trust in being entitled to exemption under section 11. en-us Mon, 07 Jan 1980 00:00:00 +0530 Tue, 23 Mar 2010 18:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36674 The Appellate Tribunal upheld the charitable status of Smt. Guryani Brij Ballabh Kaur Trust, Kartarpur, emphasizing its objective to establish educational institutions and aid the underprivileged. The Court ruled that activities like maintaining samadhs and holding melas, even if secular, served a public, religious purpose and did not affect the trust's charitable nature. The trust's primary intention, as reflected in its memorandum of association, was deemed charitable, leading to a favorable outcome for the trust in being entitled to exemption under section 11. Case-Laws Income Tax Mon, 07 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36674