involves the carrying on such
activity, but the predominant object of such activity must
be to subserve the charitable purpose and not to earn
profit ... involves any activity for profit i.e.
any business or commercial activity, then it ceases to be a
charitable purpose within the meaning of section
assessee who carries on business, trade or commerce to feed the
charitable activity under the last limb.
28. In view of the above submissions ... utilized for charitable purposes, the
proviso and the bar will apply. An institution will not be
regarded as established for charitable purpose/activity under
activity of the
appellant was in the nature of trade, commerce or business
and hence it cannot be regarded as activity for charitable
purpose ... commercial activity with a
profit motive. The said activity of the Assessee can by no stretch of
imagination be treated as charitable activity within
present, whilst charity
or charitable activity is anti-thesis of activity undertaken with profit
motive or activity undertaken on sound or recognized business
principles. Charity ... intrinsically woven into and part of the charitable
activity undertaken. The ―business‖ activity is not feeding charitable
activities. In any case, when we hold that
consideration.
6.1 In furtherance of its above charitable objects, the assessee is
continuously undertaking the following charitable activities :-
(a) Providing medical relief to various sections ... charitable in nature, for the reasons discussed hereunder:
Section 2(15) of the Act defines "charitable purpose" as under:-
"...........
(15) "charitable
activity of the trust does not involves the carrying on of any
activity in the nature of trade, commerce or business, or any activity ... activity of the trust does not involves the
carrying on of any activity in the nature of trade, commerce or business, or any
activity
trust to carry on the charitable activities. It has not carried on any commercial activity and its activities are only intended for general public utility ... nature of the activity. It is an activity of a kind intended to yield profit. It is a profit making activity. That
activity carried out shall not be construed to be an activity for profit means that the assessee was not prohibited from carrying out an activity ... case where a charitable trust or organisation owns an independent business, the profits of which arise from charitable activities in question. In other words
receive its blessings. In addition, Thoppulan
Chettiar also conducted other charitable activities at the suit property for the
benefit of the devotees, namely supplying drinking ... endowment was to carry on charitable work. The
Deed of Settlement obligates the legal heirs to continue the charitable activities at
the suit property
grant of a donation by one charitable institution to another, for the purpose
of carrying on charitable activities amounts to an application of income ... purpose of an entity is
charitable then the said charitable intent will not stand vitiated
merely because the activities of the entity result in profit
