Area 2(15) of the Income Tax Act — which is relevant consistently all through the Republic of India — deﬁnes 'altruistic reason' to incorporate 'alleviation of poor people, training, restorative help and the headway of some other object of general open utility'. A reason that relates only to religious educating or love is not considered as beneficent. Therefore, in finding out whether a reason for existing is open or private, one needs to check whether the class to be beneﬁted, or from which the beneﬁciaries are to be chosen, establish a considerable body of the general population. An open magnanimous reason needs to profit an adequately vast area of the general population as recognized from speciﬁed people.
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