Supreme Court · 1976 INSC 88 · Decided 30 March 1976
Yogiraj Charity Trust v. Commissioner of Income-Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1976 INSC 88 · [1976] 3 S.C.R. 947
- Case number
- CIVIL APPEAL No. 937/1971
- Decided
- 30 March 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 4(3)(i)
Headnote
Exen1ption from /ncome-tax-Rejigious and charitable purposes .. -I ndian l11co1ne-tax Act, 1922-Section 4(3)(i)-Intent-Test for trea~ing a Trust incuJnt' as of a charitable 1wture and for entitlenient to exe111rti(!n u11Jer s. 4(3) (i) ibid. Charitable purposes under s. 4(3) of the Income Act advancement of any other object of general public utility, but nothing contained in clause (i) and (ii) of s. 4(3) applies and shall operate to exempt from the provisions of the Act that part of the income from property held under a trust or other legal obligation for private religious purposes
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