that are religious and
charitable.
6.2.2 Thus the Ld. C.I.T himself agrees that the trust has charitable
objects. In respect of the trust ... only new object was medical -
aid to poor which was also charitable. Thus, the objects continued to be
charitable. The trust has already been registered
assessee founded a public charitable trust in the name of 'Chandra-kanta Jawaharlal Public Charitable Trust'. As a settlor she settled ... which the trust came into existence. The objects of the trust admittedly were charitable in nature. Although the ITO had disputed their nature
were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT ... were also set out. It was stated that the objects of the trust
were wholly charitable and religious in nature. The ITAT
objects are
regarding education and from sub-clause (l) to (m) the object is providing
medical facilities. In sub-clause (n) the charitable object ... objects for accumulation of unspent income out of 19
objects mentioned in the trust deed and it was the case of revenue that
the objects
fees
collection from the objects of the trust is less than its expenditure
incurred towards object of the trust and assessee has incurred huge
deficit ... assessee
is a public charitable trust registered under Bombay Public Trust Act,
1950 in the year 1953 with the object of promoting sports activities
objects of the Trust.
The registrar raised certain observations and asked the Trust to
modify few clauses and objects. Accordingly, the objects of the
Trust ... main object
and ancillary object of the Trust. All the objects of the Trust
were pertaining to education and essence of all objects
trust
were covered by cl. (c) of the objects clause of the
trust deed. It was added that the above object did not
involve ... charitable objects. In case the
Trust has a surplus income it cannot be spent on any
object other than the objects of the Trust
Repayment of a debt incurred for charitable purposes by a
charitable trust and loans advanced by educational trusts -
Application of income - Section ... incurred for charitable purposes by a charitable trust and
loans advanced by educational trusts-
Application of income
24/01/1973
CHARITABLE TRUSTS - SECTIONS
passed orders for sale of Trust
property under the Charitable and Religious Trusts Act, 1920
after considering those objectives ... while exercising powers under the Charitable and
Religious Trusts Act, 1920 , thus treating the Trust as a
charitable Trust and also directing utilisation of sale
objects of the Trust had to be considered by the
Commissioner. The Trust was in nascent stage and was yet to work
towards its objects ... objects of the trust or
institution. Therefore, the object of s. 12AA , is to examine the
genuineness of the objects of the trust
