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
main or primary objects are
distributive, each and every one of the objects must be charitable
in order that the trust of institution ... applied is whether the object which is
said to be non-charitable is the main or primary object of the
trust or institution
donation or otherwise other
Trusts or institutions having similar object or objects or may
amalgamate the Trust or the Trust Funds of these presents ... taking into account
the aims and objects of the Trust, held that the Trust was a charitable
institution and was entitled to registration under section
prim-
ary objects are charitable,
exemption cannot be denied
if a subsidiary object is
found to be non-charitable.
Yogiraj Charitable Trust ... objects must be objects are distributive, each and every one of the objects must be charitable in order that the trust or institution
business activities are incidental to the
attainment of its objective and the charitable or religious trust will no
longer lose complete exemption from income ... lays down certain
conditions regarding application of income by the trust on charitable
objects which should be fulfilled before claiming exemption under that
section. Therefore
ground for cancellation of registration as long
as the trust objects are charitable in nature and its activities are carried
out in accordance with ... only to the category of
trusts which has as its object, the object of "advancement of any other
object of general public utility
where the main or primary objects are distributive, each and
every objects must be charitable in order that the trust or institution may be upheld ... another
trust. A perusal of the trust deed of the petitioner produced on record shows that objective of
the trust was clearly charitable
Departmental Representative submitted further that the Trust Deed had several objects but the Trust was carrying out only object No. (iv) relating to publication ... other objects of the trust, though they have been referred to and, therefore, we hold that the objects of the trust, as a whole, were
trust is
being spent for charitable purposes or the trust is earning profit while
granting registration. Since the assessee trust was established for
educational purposes ... trust is being spent for
charitable purposes or the trust is earning profit while granting
registration. Since the assessee trust was established for educational
purposes
trust could be ascertained. From perusal of cl. (3) of
the trust deed we find that the objects of the trust are charitable in nature ... perusal of cl. (3) of the trust deed we find that
the objects of the trust are charitable in nature and are in tune with
