Corporate Law : A Public Charitable Trust Learn the must-know details of drafting a trust deed as per Indian Governments Rules. Points to be noted...
Income Tax : Understanding the Trust Deed Format for Charitable Medical Teaching Institutes. Learn about the legal requirements and regulations...
Income Tax : Learn all about trust creation, trust deed, and registration as per the Indian Trust Act 1882. Understand the types of trusts in I...
CA, CS, CMA : Draft of Public Charitable Trust Deed THIS INDENTURE made at _____ this ——- day of ———– 1990 B...
Corporate Law : Legal drafting is the most important instrument of legal communication. A professional need to have a very good hand at drafting a...
Income Tax : As we all know anonymous donations received by a trust are taxable, so every charitable trust has to keep the records of donation ...
Finance : will format, will by disabled person in favour of wife & daughter , revocation of will , simple will giving property to wife , wil...
Income Tax : In the present case, the assessee was not having any trust deed. So it is quite difficult for the ld. Commissioner to arrive at a ...
Income Tax : From the above facts, it is clear that Once the society during a period of almost 12 years has not carried out any activity, excep...
Income Tax : We have considered the rival submissions and perused the material on record. In our considered view , the reasons advanced by the ...
Finance : Section 164 gets attracted only when the shares of the beneficiaries are unknown, which is manifest from the marginal heading of t...
We have considered the rival submissions and perused the material on record. In our considered view , the reasons advanced by the learned CIT for refusing to grant continuation of recognition u/s 80G(5) are superfluous and do not stand to legal scrutiny within the meaning of section 80G(5).
Section 164 gets attracted only when the shares of the beneficiaries are unknown, which is manifest from the marginal heading of that section itself; so long as the trust deed gives the details of the beneficiaries and the description of the person who is to be benefited, the beneficiaries cannot be said to be uncertain, merely because wife/children cannot be known until the marriage and begetting of children by the stated beneficiaries.
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