advancement of any other object of general public utility and, therefore, the objects of the trust were not charitable. It appears that on the basis ... trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test
objects some of which were non-charitable in the instant case. If there were several objects of a trust some of which are charitable ... exemption if some of the objects of the trust were to be deemed to be objects of a non-charitable nature, did not arise
under trust wholly or in part held for religious or charitable purposes. If it was wholly held on trust for religious or charitable purposes ... deed of trust could utilise the entire income for an object which was not an object of public charitable nature, and by reason of such
purpose of trust is charitable, incidentally if some profit is made
and such profit is used for charitable purposes, the said
trust/institution does ... charitable
trust" was considered. DBJ is a registered public trust under M.
P. Public Trust Act, 1951. It filed an application before
trust deed as the objects of the trust, however, the trust at that time
was carrying out only the last mentioned object of the trust ... held that the object of the assessee-trust (Lok
Shikshana Trust) was "the advancement of any other object of
general public utility
admitted by treasurer of trust. In view
of above, it was rightly held that object of trust was not charitable
and registration granted ... Relevant head note is reproduced below:
"Charitable Trust - Registration u/s. 12A Charitable purpose -
Assessee trust, running a school filed an application seeking
registration
trust or institution, the power of the CIT(Exemption) is limited to
examination whether trust's objects are charitable or not and trust ... Income-tax Act, 1961 - Charitable
or religious trust - Registration procedure (Cancellation of registration)
- Assessee-trust was formed with an object of runnig a hospital
trust/institution to verify
the genuineness of the activities of the trust/institution and he has to
satisfy himself about the objects of the trust ... objects of the trust have to
be taken into consideration by the authority and the objects of the
trust could be read from the trust
availability of exemption in
the hands of charitable trusts of amounts aid as donation to other
charitable trusts.
The issue has been considered ... charitable trust to another for utilization by the donee trust towards
its charitable objects is proper application of income for charitable
purpose in the hands
Educational & Charitable Trust,
Berahampur
rectification of trust deed which changed the
character of a private trust into a public charitable
trust could be relied ... institution in furtherance of the objects of
the Trust and otherwise for giving effect to the objects of
the Trust.
16. To apply
