General Public Utility - Definition - Law Dictionary Home Dictionary Definition general-public-utility

Definition :

General public utility, The words 'general public utility' contained in the definition of charitable purpose are very wide. These words, as held by the Judicial Committee in the case of All India Spinners Association v. C.I.T., (1944) 12 ITR 482 (PC), exclude objects of private gain. Sole Trustee, Lok Shikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10: (1976) 1 SCC 254: (1976) 1 SCR 863