The Cypres doctrine - Definition / Legal Terminology - Income Tax

The Cypres doctrine The Cypres doctrine has been discussed in paragraph 696 of Halsbury s Laws of England, which is extracted hereunder: 696. The cy-pres doctrine . Where a clear charitable intention is expressed, it will not be permitted to fail because the mode, if specified, cannot be executed, but the law will substitute another mode cy-pres, that is, as near as possible to the mode specified by the donor. An application cy-pres results from the exercise of the court s ordinary jurisdiction to administer a charitable trust of which the particular mode of application has not been defined by the donor. Where he has in fact prescribed a particular mode of application and that mode is incapable of being performed, but he had a charitable intention which transcended the particular mode of application prescribed, the court, in the exercise of this jurisdiction, can carry out the charitable intention as though the particular direction had not been expressed at all. However, where the particular mode of application prescribed by the donor was the essence of his intention, which may be shown by a condition or by particularity of language, and that mode is incapable of being performed, there is nothing left upon which the court can found its jurisdiction, so that in such circumstances the court has no power to direct any other charitable application in place of that which has failed. Where the particular mode of application does not exhaust a gift, these principles apply to the surplus. There can be no question under English law of a cypres application of property subject to trusts which are not charitable in law. [UNION OF INDIA VERSUS MOOL CHAND KHAIRATI RAM TRUST- 2018 (7) TMI 2318 - SUPREME COURT]