SWAR SANGAM Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The aggrieved parties in this writ application are a trust and its trustees. The trust was created by a Deed of Trust dated 1st April, 1977. It runs an institution which the trustees claim to be an educational institution, by the name of " Swar Sangam".

(2.) To adjudicate the issues involved in this writ application a scrutiny of the objects of the trust is most important. Its objects are as follows:-

(3.) Another clause of the Trust Deed stipulated that the trust property and its income would be applied only towards public charity.