https://www.taxtmi.com/caselaws?id=786479 Distribution of food to the needy constitutes relief of the poor and qualifies as application of income for charitable purposes under Section 2(15) of the Income tax Act. The absence of express mention of such activity in the trust deed or its occurrence during religious or cultural gatherings does not prevent recognition of targeted food distribution as charitable relief where the beneficiaries are the needy. Consequently, the contested bhandara expenditure of Rs. 7,47,203 was held to be applied for charitable purposes and was allowed as application of income in favour of the trust. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786479 Distribution of food to the needy constitutes relief of the poor and qualifies as application of income for charitable purposes under Section 2(15) of the Income tax Act. The absence of express mention of such activity in the trust deed or its occurrence during religious or cultural gatherings does not prevent recognition of targeted food distribution as charitable relief where the beneficiaries are the needy. Consequently, the contested bhandara expenditure of Rs. 7,47,203 was held to be applied for charitable purposes and was allowed as application of income in favour of the trust. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786479