Meaning of word "charity"

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..... matter thus: 501. Definition of charity . For the purposes of the Charities Act, 1960 charity means any institution, corporate or not, which is established for charitable purposes and is subject to the control of the High Court in the exercise of its jurisdiction with respect to charities. Institution includes any trust or undertaking; and charitable purposes means purposes which are exclusively charitable according to the law of England and Wales. The question of whether purposes are or are not charitable is therefore determined according to the same principles as before 1960. The requirement that an institution is subject to the control of the High Court in the exercise of the court's jurisdiction with respect to charities is satisfie .....

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..... le purposes does not coincide with their technical legal meaning according to the law of England. The word charitable , when used in its legal sense, covers many objects which a layman might not consider to be included under that word, but it excludes some benevolent or philanthropic activities which a layman might consider charitable. Charitable uses or trusts form a distinct head of equity, and it is the court's duty to determine whether particular purposes are charitable. To be charitable a purpose must satisfy certain tests; it must either fall within the list of purposes enumerated in the preamble to the ancient statute of Elizabeth I (sometimes referred to as the Statute of Charitable Uses or the Charitable Uses Act, 1601) or with .....

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..... of England, the following discussion has been made in this regard : 504. Purposes must be exclusively charitable. To be a charity in law, a trust or institution must be established for purposes which are exclusively charitable; a charitable trust can be enforced by the court at the suit of the Attorney General, for the court knows what are charitable purposes and can apply the trust property accordingly, but a trust for benevolent purposes cannot be so enforced and is therefore void for uncertainty. [UNION OF INDIA VERSUS MOOL CHAND KHAIRATI RAM TRUST- 2018 (7) TMI 2318 - SUPREME COURT] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagem .....

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