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Approved Charitable Institution - Law Dictionary Search Results

Home Dictionary Name: approved charitable institution

Approved charitable institution

Approved charitable institution, means an institution specified in, or, as the case may be, an institution established for charitable purposes and notified by the Central Government under clause (23C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80G. [Income Tax Act, 1961 (43 of 1961), s. 80E(3)(a)]....


Charitable institution, under Hindu Law

Charitable institution, under Hindu Law, a tank can be an object of charity and when a dedication is made in favour of a tank, the same is considered as a charitable institution, Kamaraju Venkata Krishna Rao v. Sub-Collector, AIR 1969 SC 563 (566): (1969) 1 SCR 624. [Ardhra Inams (Abolition and Conver-sion into Ryotwari) Act, 1956, s. 2(e)]...


Institutions

Institutions. It was the object of Justinian to comprise in his Code and Digest, or Pandects, a complete body of law. But these works were not adapted to the purposes of elementary instruction, and the writings of the ancient jurists were no longer allowed to have any authority, except so far as they had been incorporated in the digest, Smith's Dict. of Antiq. It was therefore necessary to prepare an elementary treatise, and the Institutes were published a month before the Pandects, A.D. 533, and designed as an elementary introduction to legal study (legum cunabula). The work was divided into four books, subdivided into titles.The Institutes are the elements of the Roman Law, and were composed at the command of the Emperor Justinian, by Trebonian, Dorotheus, and The ophilus, who took them from the writings of the ancient lawyers, and chiefly from those of Gaius especially from his Institutes and his books called Aureorum (i.e., of important matters).The Institutes are divided into four...


Charitable uses and trusts

Charitable uses and trusts. 9 Geo. 2, c. 26, commonly called 'The Mortmain Act,' 1735, after reciting that ifts or alienations of land in mortmain (see MORTMAIN) were prohibited by Magna Charta and other whole-some laws as prejudicial to the common utility, and that such public mischief had greatly increased by many large and improvident dispositions, made by languishing or dying persons to charitable uses, to take place after their deaths to the disherison of their lawful heirs, enacted that no lands or other hereditaments whatsoever, nor money, or personal estate to be laid out in land should be given to any person or bodies corporate, or charged by any person in trust, for any charitable uses, unless such gift, etc., should be made by deed (thus entirely excluding gifts by will) executed twelve months before the death of the donor and be enrolled in the court of Chancery within six calendar months after execution, and be without any power of revocation for the benefit of the donor.T...


Charitable purpose

Charitable purpose, includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but does not include a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2]Means relief of the poor, education, medical relief and the advancement of any other object of general public utility without the additive words 'not involving the carrying on of any activity for profit', Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association, Surat, (1980) 2 SCR 77: (1980) 2 SCC 31: AIR 1980 SC 387.The definition of 'charitable purposes' in the West Bengal Estates Acquisition Act, 1953 follows, though not quite, the well-known definition of charity given by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v. Pemsel, (1891) AC 531 (583), where four principal divisions were said to be comprised-trusts for the relief of poverty; trusts for ...


Religious denomination

Religious denomination, different sects and sub-sects of the Hindu Religion having a common faith and a common spiritual organisation come under the definition of denomination, Shirur Math v. Commission of Endowment, (1952) 1 MLJ 557.Religious denomination, enjoys certain rights per-taining to the establishment, management etc., of its own religion and charitable institutions, A Commentary on the Constitution of India, Durga Das Basu, 4th Edn., Vol. 2, p. 159.Religious denomination, in India, subject to public order, morality and health, every religious denomination or any section thereof enjoys the fundamental right to establish and maintain institutions for religious and charitable purposes, to manage its own affairs in matters of religion, to own and acquire movable and immovable property and to administer such property in accordance with law, Constitution of India, Art. 26.Religious denomination, is a religious sect or body having a common faith and organization and designated by a...


Approved institution

Approved institution, means a hospital, health centre or other such institution recognised by a University as an institution in which a person may undergo the training, if any, required by his course of study before the award of any medical qualification to him. [Indian Medical Council Act, 1956 (102 of 1956), s. 2 (a)]...


Religious institutions

Religious institutions, means a math, temple or specific endowment. Hindu Religious and Charitable Endowments Act, 1959, s. 6(18), Joint Commissioner, Hindu Religious and Charitable Endowments Administration Dept. v. Jayaram, AIR 2006 SC 104....


Person interest in wakf

Person interest in wakf, means any person who is entitled to receive any pecuniary or other benefits from the wakf and includes:(i) any person who has a right to worship or to perform any religious rite in a mosque, idgah, imambara, dargah, khangah, maqbara, graveyard or any other religious institution connected with the wakf or to participate in any religious or charitable institution under the wakf;(ii) the wakf and any descendant of the wakf and the mutawalli. [Wakf Act, 1995, s. 3(k)]...


Person interested in Wakf

Person interested in Wakf, 'person interested in a wakf' means any person who is entitled to receive any pecuniary or other benefits from the wakf and includes, - (i) any person who has a right to worship or to perform any religious rite in a mosque, idgah, imambara, dargah, Khangah, makbara, graveyard or any other religious institution connected with the wakf or to participate in any religious or charitable institution under the wakf; (ii) the wakf and any descendant of the wakf and the mutawalli, Board of Muslim Wakfs v. Radha Kishan, AIR 1979 SC 289: (1979) 2 SCC 468: (1979) 2 SCR 148....


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