construed to be a ‘trust or a ‘constructive
trust’?........ ........................................................................................................ 37
a. Circumstances under which the creation of a trust has been inferred
................................................................................................................ 37
b. Views ... express or constructive trust;
(b) The trust must have been created for a public purpose, either of a charitable
or religious nature;
(c) The suit
protect the Trust property, and the Trust itself cannot sue or be sued in a
court of law, therefore, a Trust is not a juristic ... Appellant submitted that a Trust, as
defined under the Indian Trusts Act, 1882 (hereinafter referred to as the
‘ Trusts Act ’), is an obligation
Rajdhani Educational Charitable Trust vs Income Tax Officer Ward Exemp 2(4) on 4 February, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~
* IN THE HIGH ... Delphina,
Advs.
+ W.P.(C) 3278/2023
SHANTI DEVI CHARITABLE TRUST .....Petitioner
Through: Mr. Rano Jain, Mr. Venketesh
Chaurasia, Ms. Sakshi Rustagi,
Signature Not Verified
Ayana Charitable Trust (Formerly Known ... vs State Of Kerala, Represented By Its ... on 19 December, 2025
W.P.(C)No. 18326 of 2025
..1..
2025 ... AGRAHAYANA, 1947
WP(C) NO.18326 OF 2025
PETITIONERS:
1 AYANA CHARITABLE TRUST
(FORMERLY KNOWN AS GOSPEL FOR ASIA),
MANJADI P.O., THIRUVALLA,
PATHANAMTHITTA DISTRICT
Charitable Trust vs The Principal Chief Commissioner on 9 May, 2025
Author: C.Saravanan
Bench: C.Saravanan ... Charitable Trust,
Rep. by its Trustee K.Ponmudi
“Anna Arivalayam”,
No.367 & 369, Anna Salai,
Teynampet, Chennai – 600 018.
...Petitioner
Versus
1.The Principal
income towards the
objects of the trust and exempts income of trusts with objects wholly
charitable or religious, or parts of income which relate ... investment in regard to the said trusts.
170.2. Section 12 enacts that income of trusts created wholly for
charitable or religious purpose from voluntary contributions
petitioner-Trust amounted to take the premises of the Trust on rent and
carrying private practice. Thus, no charitable work was being carried ... charitable trust exemption from payment of income tax
and if a donor makes donations to a trust with charitable
purpose as spelled out from
under Section 12(A) of ITA, 1961 as duly
registered public charitable trust for AY 2018-19 and
consequential direction be issued to Respondent ... taxmann.com 761 (SC); to contend that a long standing charitable trust with
a consistent history of compliance cannot be non-suited
Charitable Trust vs Additional/Joint/Deputy/Assistant on 3 January, 2025
Author: C.Saravanan
Bench: C.Saravanan ... Charitable Trust,
Represented by its
Managing Trustee Mrs.S.Rajalakshmi
536, Thudiyalur – Saravanampatti Road,
Vellakinar Post,
Coimbatore – 641 029
... Petitioner
Versus
1.Additional/Joint/Deputy
Trust. Later, the Trust was registered under
the Trust Deed dated 13.06.2012 and got
renamed the "People Charity Fund Trust" as
"People ... trust has
no intention to sell the properties of the Trust.
Contrary to the original object of the Trust, the Trust
Deed is registered