Charitable Purpose - Law Dictionary Search Results
Home Dictionary Name: charitable purposeWakf
Wakf, 'wakf' means the permanent dedication by a person professing Islam of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable and includes, - (i) a wakf by user; (ii) grants (including mashrut-ul-khidmat) for any purpose recognised by the Muslim law as pious, religious or charitable; and (iii) a wakf-alal-aulad to the extent to which the property is dedicated for any purpose recognised by Muslim law as pious, religious or charitable; and 'wakif' means any person making such dedication, Board of Muslim Wakfs v. Radha Kishan, AIR 1979 SC 289 (293): (1979) 2 SCC 468: (1979) 2 SCR 148.Means the permanent dedication by a person professing Islam, of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable and includes:(i) a wakf by user but such wakf shall not cease to be a wakf by reason only of the user having ceased irrespective of the period of such cesser;(ii) 'grants',...
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 ...
Wholly for religious or charitable purpose
Wholly for religious or charitable purpose, the expression 'wholly for religious or charitable purpose' means that property under trust is held wholly for religious or charitable purposes, AIR 1967 Mad 396 (397). [Madras Agricultural Income Tax Act, 1955, s. 4(b)]...
trust
trust 1 a : a fiduciary relationship in which one party holds legal title to another's property for the benefit of a party who holds equitable title to the property b : an entity resulting from the establishment of such a relationship see also beneficiary, cestui que trust, corpus declaration of trust at declaration, principal, settlor NOTE: Trusts developed out of the old English use. The traditional requirements of a trust are a named beneficiary and trustee (who may be the settlor), an identified res, or property, to be transferred to the trustee and constitute the principal of the trust, and delivery of the res to the trustee with the intent to create a trust. Not all relationships labeled as trusts have all of these characteristics, however. Trusts are often created for their advantageous tax treatment. accumulation trust : a trust in which principal and income are allowed to accumulate rather than being paid out NOTE: Accumulation trusts are disfavored and often restricted...
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...
Pious purpose
Pious purpose, a Hindu father or any other manag-ing member has power to make a gift within reasonable limits of ancestral immovable property for pious purposes but a gift by the father-in-law to the daughter-in-law at the time of marriage cannot by any stretch of reasoning be called a pious pur-poses, Ammathayee v. Kumaresan, AIR 1967 SC 589 (578).Means a gift for charitable and religious purposes. But the court has extended the meaning of 'pious purposes' to cases where a Hindu father makes a gift within reasonable limits of immovable ancestral property to his daughter in fulfilment of an antenuptial promise made on the occasion of the settlement of the terms of her marriage, and the same can also be done by the mother in case the father is dead. The scope of pious purpose does not extend to a gift by a husband to his wife of immovable ancestral property. Even the father-in-law would not be competent to make a gift at the time of the marriage of his daughter-in-law in so far as immov...
Not involving the carrying on of any activity of profit
Not involving the carrying on of any activity of profit, as a result of the addition of the words 'not involving the carrying on of any activity for profit' in the present definition over that in the 1922 Act in order to bring a case within the fourth category of charitable purpose, it would be necessary to show that (1) the purpose of the trust is advancement of any other object of general public utility, and (2) the above purpose does not involve the carrying on of any activity for profit. Both the above conditions must be fulfilled before the purpose of the trust can be held to be charitable purpose. Sole Trustee Loka Shikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10: (1976) 1 SCC 254: (1976) 1 SCR 461....
Charity
Charity, the word 'charity' which in common parlance is a word denoting a giving to some one in necessitous circumstances and in law a giving for public good. A private gift to one's own self or kith and kin may be meritorious and pious but is not a charity in the legal sense and the courts in India have never regarded such gifts as for religious or charitable purposes even under the Mahomedan Law, Fazlul Rabbi Pradhan v. State of West Bengal, AIR 1965 SC 1722 (1727). [West Bengal Estates Acquisition Act, 1953 (1 of 1954), s. 6(1)(i)]Aid given to the poor, the suffering, or the general community for religious, educational, economic, public-safety, or medical purposes, Black's Law Dictionary, 7th Edn., p. 228.Charity, means any institution, trust or undertaking, whether corporate or not, which is established solely for charitable purposes, (English) Banking Act, 1987; (Exempt Transactions) Regulations, 1988, reg. 3(2); Halsbury's Laws of England, Vol. 3(1), para 30, p. 26....
Owner
Owner, for the purposes of the Public Health Act, 1936, s. 343, replacing s. 4 of the Public Health Act, 1875, the Factory and Workshop Act, 1901, and the London Building Acts (Amendment) Act (5 Edw. 7, c. ccix.), 'the person for the time being receiving the rack-rent of the premises in connection with which the word is used, whether on his own account or as agent or trustee, or who would so receive the same if the same were let at a rack-rent' (see that title), and Kensington Corporation v. Allen, (1926) 1 KB 576.In relation to an industrial undertaking, means the person who, or the authority which, has the ultimate control over the affairs of the undertaking, and, where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent shall be deemed to be the owner of the undertaking. [Industries (Development and Regulation) Act, 1951 (65 of 1951), s. 3 (f)]In relation to an undertaking, means an individual Hindu undi...
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)]....
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