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
Tribunal.
From the object of the trust it cannot be said that the object and purpose of
establishment of trust was not genuine and 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
trust was created vide trust deed dated 30.12.2002 which was set up
by its founder Brhamrish Shree Kumar Swamiji. The objects of the
2
trust ... cover
trust for charitable purpose which are for religious for charitable and
since here in this case none of the objects are religious, therefore ,
assessee
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
another Trust. A perusal of the Trust-deed
of the petitioner produced on record shows that objective of the
trust was clearly charitable ... does not change the
public charitable nature of the activities to non-charitable. Even
otherwise the objects of assessee trust do not specify the
maintenance
held that as long as the objects of the trust are charitable in character and purposes mentioned
in Form No.10 are for achieving ... achieving the objects of the trust, and
that the purposes as well as objects, are both charitable. Merely because more than one
purpose has been
expression 'charitable purpose' with the object to see that no commercial activities are treated as charitable objects and that any activity for profit ... whether the objects of the trust are charitable or not. Merely, because the objects of a charitable trust are general, they do not cease
concerning a donor-trust as in this case. Any contribution made by the donor trust to another charitable trust having similar objects, whether for meeting ... that the objects of the assessee-trust include giving donations by the assessee-trust to other trusts or institutions having similar objects. Therefore, the donations
following
decisions :-
( i) CIT vs. Jaipur Charitable Trust , 81 ITR 1;
( ii) Zenith Tin Works Charitable Trust ... objects other than the charitable objects. Nor was it the case
of the ld. Commissioner of Income Tax the objects of the trust
objects of the trust
and it would be seen that all amounts received have been
utilized for the objects of the trust.
The Ld. Further ... charitable trusts which are registered u/s
12AA . Giving the financial assistance to charitable colleges is
one of the objects of the trust.
The arrangement
