intent to siphon of the funds collected
for the benevolent cause of original Trust i.e. Gandhi Smarak Nidhi
Punjab, Haryana and Himachal Pradesh ... accused at the address
of the original trust in order to defraud the benevolent donors to give
donations in the aforesaid trust formed
income earned by the trust in the subsequent
year will have to be regarded as application of income of
the trust for charitable and religious ... benevolent provisions contained in
section 11 of the Act and that such adjustment will have
to be excluded from the income of the trust under
would mean complete relinquishment of his right of
ownership and proprietary. A benevolent act on the part ... sufficient to hold that the Dharamshala
could be termed as a public trust. Merely because the passengers or other
persons were allowed to stay
expenses incurred by
the trust for charitable and religious purposes in the earlier
years against the income earned by the trust in the subsequent
year ... trust for charitable and religious purposes in the subsequent
year in which adjustment has been made having regard to the
benevolent provisions contained in section
some dying embers of life but has caused
further decay of the Trust hospital. If the petitioner is not serious in
rehabilitating the hospital ... benevolent caregiver to the ailing.
The writ petition is consequently dismissed with token costs of Rs 20,000/-
to be paid to the respondent trust
Anglo
Sanskrit High School Khanna Trust and
Management Society (Regd.), Khanna and Anr.
Vs. State of Punjab and others ] is ultimately
upheld by the Supreme ... educational institutions with profit motives
as education is treated as a benevolent
activity/noble profession and not commerce or
industry. (See Modern School v. Union
assessee was well-
founded. In the case of CIT v. Ganga Chanty Trust Fund
[1986] 162 ITR 612, this court considered the question ... purpose of
determining the income or surplus available to the trust for
the purpose of application of its income towards charitable
Singh Gurbax
or religious
order to examine whether a trust is charitable or not, the
purpose or the object of the trust is to be examined which ... charitable in nature. The exemption from tax is available to the
charitable trusts/institutions subject to the conditions enumerated under
Sections
showing
empathy. The Court decision should be such that they
strengthen the trust and confidence of the public and
litigants in the judicial system ... date of
accident would defeat the very purpose of the benevolent enactment and
perpetuate an inequitable outcome. Thus, following the judgments of the
Coordinate Benches
Anglo Sanskrit High School Khanna
Trust and Management Society (Regd.), Khanna and Anr.
Vs. State of Punjab and others ] is ultimately upheld by
the Supreme ... educational institutions with profit motives as education
is treated as a benevolent activity/noble profession and
not commerce or industry. (See Modern School v.
Union
