seen by the CIT (E) which are the objects of the trust being
charitable in nature and the genuineness of activities. There is no requirement ... charitable trust, how can the
7 ITA Nos. 6527 & 6528/Del/2016
activities of the trust become not charitable with this act. The fact
assessee is
spending amount to another charitable trust for utilization of the donee trust
towards its charitable objects, the same is proper application of income ... charitable trust to
another for utilisation by the donee trust towards its charitable objects is
proper application of income for charitable purpose in the hands
original trust deed. The "DI" examined the Will and the trust deed observing that "the objects of the trust are charitable ... Further, he was also to see whether the objects of the trust were charitable or not. We have already opined so in the earlier part
trust and the powers given to the trustees to achieve the object. In the case before the court, the objects of the trust were charitable ... difference between the objects of the trust and the powers vested in the trustees to achieve the objects of the trust. In addition, this case
properly filled up. He may also see whether
the objects of the trust are charitable or not At this stage, it is not proper ... secondary schools and utilization of income
from property held under trust towards charitable objects of the trust.
That further at Para 5 of the order
object of the assessee
trust and incidental to the objects of the trust. Further, we note that the
assessee has not carried out any charitable ... object except giving donation to another charitable trust. Giving
donation to another charitable trust can amount to an activity of general
public utility only
that the assessee trust was not a
charitable trust. The amount of donation was not used for the furtherance of the objects of the trust ... registration. dC hors charitable objects, registration under section 12A is not possible. In short CIT for 12A purposes found objects as charitable
Traders Pvt. Ltd. (Amoha) and
one Bai Avabai Hormusji Tata Trust for Charitable Objects (the Trust).
5. It is the case of the applicant that ... have been called
"Bai Avabai Hormusjee Charitable Trust." The defendant no.1 claimed that the
trust was set up by the industrialist Naval
constitute a Charitable Trust in the name of "The Willington Charitable Trust". The assessee's Trust Deed mentioned the objects such ... achievement of the object of the trust it would amount to incidental to the achievement of the object of the trust not withstanding the profit
religious and charitable trust subject to
provisions of Section 13 . The activities of the
trust under such objects would therefore be
entitled to exemption accordingly ... facts after analyzing the objects of
the trust that the respondent-trust is a public
religious trust and its objects are solely
religious in nature
