submitted that the main object of the assessee trust as per the object clause contained in the trust deed is to work for the benefit ... objects of the assessee trust as indicated in object Clauses 3(1) and 3(2) of its trust deed-were of charitable nature and since
objects of the trust. If the objects of the trust are charitable, just because no activity has been carried out by the trust, this does ... charitable. Moreover, we have delineated these objects hereinabove. A perusal thereof shows that these objects are in the nature of charitable objects. Also, the learned
existence of a good and valid trust. It answers the three certainties of a charitable trust. The objects of the trust are to be found ... room for doubt that the objects are wholly religions or charitable. The purpose and objects declared in the trust all enure for the benefit
trust
and created a trust known as "Jayantilal Amratlal Charitable
Trust" to carry out the following various objects set out in
the Trust ... Trust Deed was registered with the Charity Commissioner
under the Bombay Public Trust Act, 1950 . The Department
accepted this trust as a valid charitable trust
Income-tax Officer's order, holding that the trust was a
charitable trust and its income was entitled to exemption
under Section ... quoted paragraphs as the objects of the
trust, these are only the objects of those who wish to put
the trust property
charitable purposes. In a case where the objects are distributive, each and everyone of the objects must be charitable in order that the trust ... that all the objects of the Sabha are charitable or, that even though there are some charitable and some non-charitable objects, the executive committee
primary purpose of the trust. The objects mentioned in the trust deed are not all charitable in nature. The objects are distributive in nature ... trust for the reason that the same is being utilised to achieve the primary object of the trust. The objects and legality of the trust
trust. So viewed, we are of the opinion, that the predominant object of the trust in the instant case was charitable in nature. The order ... neither charitable nor religious in character. The trustees could validly spend the entire income of the trust on the non-charitable object and, therefore
institutions, were mentioned in the trust deed as the objects of the trust, at the relevant time the trust was occupied only in supplying ... funds to charitable and non-charitable purpose (which in this case would include business) would make the trust a non-charitable trust
that when the object of a trust was the carrying on of an object of general public utility, it is that object of general public ... business at a profit, then the object of the trust is charitable, not with standing the source of the income.
19. It is hardly possible
