essential requirements of legal charity

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..... ly established principle of the law of charities that a purpose is not charitable unless it is directed to the public benefit so that the element of public benefit is the necessary condition of legal charity. There are two distinct elements in this requirement: the purpose itself must be beneficial and not harmful to the public, and the benefit of the purpose must be available to a sufficient sect .....

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..... e held to be charitable unless there is some reason for holding that it is not within the spirit and intendment of the Preamble. [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 - taxmanagementindia.com - TMI - TaxTM .....

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