https://www.taxtmi.com/caselaws?id=39854 Property conveyed for the use and purpose of a caste was treated as held under a trust or legal obligation, and the absence of a formal trust deed did not prevent the trust from arising. Long and continuous user supported the conclusion that the income had to be applied wholly for charitable or religious ends. The stated objects, read as a whole, showed relief of the poor and destitute, maintenance of a temple, and welfare of needy community members, all of which were charitable or religious in character. The income was therefore exempt under section 4(3)(i) of the Indian Income-tax Act, 1922. en-us Thu, 12 Jul 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39854 Property conveyed for the use and purpose of a caste was treated as held under a trust or legal obligation, and the absence of a formal trust deed did not prevent the trust from arising. Long and continuous user supported the conclusion that the income had to be applied wholly for charitable or religious ends. The stated objects, read as a whole, showed relief of the poor and destitute, maintenance of a temple, and welfare of needy community members, all of which were charitable or religious in character. The income was therefore exempt under section 4(3)(i) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39854