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36. Another decision relied upon by the CIT in his order under section 263 is that of the Hon'ble Delhi High Court in the case of Kirti Chand Tara Wad Charitable Trust (supra). This decision, in our opinion, is also not applicable to the facts of the assessed's case. The assessed in that case had applied to the DI (Exemption) for renewal of the recognition granted to it under section 80G, but which came to be rejected primarily on the ground that the assessed was not in fact carrying on activities of a charitable nature although the objects as set out by the trust deed were charitable in nature. Their Lordships took the view that the approval was not to be granted merely by looking at the instrument creating the trust and the real purpose of the trust as distinguished from the ostensible purpose was to be found. It was noted as a fact that the donations instead of being spent on charity were being utilised for making investments to earn income thereon and such returns were utilised for religious purposes. The assessed in the present case before us has not departed from the aims and objects as set out in the memorandum of association and we need to repeat once again that acquisition of land and construction of the building on behalf of the member institutions for purposes of carrying on habitat related activities was an integral part of the aims and objects of the centre.

38. Two other judgments were relied upon by the learned Departmental Representative and which we intend to discuss henceforth. The first is the judgment of the Hon'ble Supreme Court in the case of Yogiraj Charity Trust v. CIT (supra). This judgment does not pertain to the powers of the CIT under section 263, but deals with the exemption to be allowed to a charitable institution. We reproduce relevant extracts from p. 777 of the report, as follows:

"If one of the objects of the trust deed is not a religious or charitable nature and the trust deed confers full discretion on the trustees to spend the trust funds for an object other than of a religious or charitable nature, the exemption from tax under section 4(3)(i) of the Indian Income Tax Act, 1922, is not available to the assessed.
If the primary dominant purpose of a trust is charitable, another object, which by itself may not be charitable but which is merely ancillary or incidental to the primary or dominant purpose would not prevent the trust from being a valid charity.
Where in a trust deed providing for many charitable objects, the trustees were authorised to open and maintain commercial institutions where work at living wages could be provided to the poor and to contribute to commercial, technical or industrial concerns, institutions, associations or bodies imparting any type of training or providing employment to persons; and the deed gave uncontrolled discretion to the trustees to spend the whole of the trust fund on any of the non-charitable objects of the trust;