https://www.taxtmi.com/caselaws?id=38658 The court held the supplemental trust deed invalid as the founder did not have the power to alter the charitable character of the trust. The property was confirmed to be held wholly for charitable purposes, exempt from tax under section 11(1)(a) of the Income-tax Act. The Tribunal was directed to reassess income for the years 1962-63 and 1963-64 based on the original trust deed, ensuring income was used for charitable purposes. The outcome favored the department, with costs not specified. en-us Tue, 21 Sep 1976 00:00:00 +0530 Thu, 08 Apr 2010 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38658 The court held the supplemental trust deed invalid as the founder did not have the power to alter the charitable character of the trust. The property was confirmed to be held wholly for charitable purposes, exempt from tax under section 11(1)(a) of the Income-tax Act. The Tribunal was directed to reassess income for the years 1962-63 and 1963-64 based on the original trust deed, ensuring income was used for charitable purposes. The outcome favored the department, with costs not specified. Case-Laws Income Tax Tue, 21 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38658