Lucknow Development Authority , ... vs Acit (E), Lucknow on 10 March, 2022
Lucknow Development Authority , ... vs Acit (E), Lucknow on 10 March, 2022
I.T.A. Nos
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141 - 150 of 17620 (3.58 seconds)Adit(E), New Delhi vs M/S. Iilm Foundation, New Delhi on 8 November, 2017
that the appellant is a charitable trust
settled vide Trust Deed dated 1.02.2001 for the
predominant charitable object of imparting education.
The appellant-trust ... Krishan Kulwant Rai Charitable Trust' and
subsequently, the name of the trust was changed to
IILM Foundation vide amendment of Trust Deed dated
26th
Rajasthan Cricekt Association, Jaipur vs Add. Cit , Jaipur on 23 March, 2017
show any fundamental deviation from the original charitable
activities to non-charitable activities. The assessee's object to promote the cricket in State ... registration granted by the Ld. CIT as predominant object of the trust is charitable and
substantial revenue generated is incidental to the main object
Vishwa Dharmayatan Trust vs Deputy Director Of Income-Tax on 13 October, 1995
objects of the Trust, whether those aims and objects reveal the intendment that the income of the Trust should be spent for religious and charitable ... conclusion that the Trust is wholly religious and charitable Trust. It is significant to note that one of the objects of the Trust
Rajneesh Foundation vs Income-Tax Officer on 21 January, 1983
also be regarded as other objects equally charitable. According to the learned counsel, these objects though by themselves charitable have also to be understood ... nature of the trust. The Charity Commissioner would not have recognised the institution under the Trust Act unless the objects were charitable. For the purpose
Dr. Madan Lal Atri Charitable Trust, ... vs Cit(E), Lucknow on 7 June, 2021
number of years, the appellant charitable Trust was genuinely
conducting the charitable activities strictly in accordance with its objects
and it had duly complied with ... object of general public utility as the law may
regard as public charitable objects or purposes.
v. In order to fulfill its objectives the trust
Mesers Shri Swami Shankarnath Parvat ... vs The Commissioner Of Income Tax ... on 21 September, 2021
trust, the mere fact that the activities of the
trust yield profit will not alter the charitable character of the trust. It was
observed that ... examine the
genuineness of the objects of the Trust, but not the income of the Trust for
charitable or religious purposes. The stage for application
Kund Kund Shikshan Kendra Trust, Jaipur vs Cit(Exemptions), Jaipur on 11 January, 2017
facts after analysing the objects of the trust that the respondent- trust is a public religious trust and its objects are solely religious in nature ... those objects could be either charitable or religious in nature or both charitable or religious in nature. Apparently, one of objects of assessee trust
The Willingdon Charitable Trust, ... vs Dcit, Chennai on 19 April, 2018
assessee,
albeit in many cases through other similarly placed
charitable Trusts, having charitable objects particularly of
the first three limbs ... object for which it was established. According to
the Ld. counsel, the Assessing Officer cannot say that the object of
the trust is not charitable
M. Ct. Muthiah Chettiyar Family Trust vs Third Income-Tax Officer on 11 June, 1996
charitable trust of its income to be applied for charitable purposes to another charitable trust having similar or other objects of charity amounts to application ... Trust (supra) show that such handing over of the accumulated income by the one charitable trust to another charitable trust having identical or similar objects