offset the cost in
maintaining schools run by the Trust, thus, towards charitable objects such as
Education and Medical relief to the poor. The contention ... Gnanavapi towards charitable objects such as Education and
Medical relief to the poor as given in the objects of the trust. Further, the
Assessing Officer
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 ... income of the
Trust. Therefore, the said provision would be
applicable to both the Trusts established with the
object of charitable as well as religious
main or primary objects are distributive, each and every
one of the objects must be charitable in order that the trust or
institution might ... applied is whether the object which is said to be non-charitable
is a main or primary object of the trust or institution
religious or charitable nature and the trust deed confers full discretion on the trustees to spend the trust funds for an object other than ... would not prevent the trust from being a valid charity.
Where in a trust deed providing for many charitable objects, the trustees were authorised
Both the petitioners are trusts and charitable institutions. One of the activities of the trust is to run a medical centre known ... charitable trust of the Petitioner No. 1 Trust has been mentioned in Para 3 of the petition. The avowed charitable objects of the Petitioner
held under a legal obligation for various charitable objects ; that those charitable objects fall under the relief to the poor and education referred ... business is held under trust by a charitable trust or institution for promotion of an object of general public utility, income from such business would
social gatherings. He submitted that this object could not be a charitable object nor was it an object which would lead to general public utility ... itself not charitable would not preclude the trust from being charitable. When the purpose of a trust was the advancement of an object of general
trust property is held in trust for objects and purposes within India. He also submitted that the objects of the trust are indubitably charitable ... objects of the trust, the order of the Chief Judge cannot be read as changing the objects of the trust.
The next decision relied upon
relation to charitable trusts arises where charitable trusts are mixed up with non-charitable trusts or where charitable trusts and non-charitable trusts are created ... should be mixed up with non charitable objects or it should include objects both of charitable and non-charitable nature alternatively or disjunctively
document were not the objectives of the trust but only the objects of those who wish to put the trust property to use. The court held ... applied is
whether the object which is non-charitable is an independent principal object of the trust or institution or is only ancillary or incidental
