such other charitable object or objects as the trustees
may in their discretion consider suitable and proper.
The objects have been mentioned in Clause ... objects
enumerated in clause 6 and clause 7. The words other charitable object
or objects necessarily mean apart from objects set out in clause
same as
corpus of the trust. The objects of the trust have been stated in the trust deed as
follows:
a) "To establish ... persons, associations,
institutions and bodies engaged in charitable activities or objects similar to
the objects of the Trust."
During the year under consideration
object of the activity, the purpose, though an object of general public utility would cease to be a charitable purpose. But where the predominant object ... objectives of the trust?, and more particularly, when the income was wholly utilised only for achieving the objectives of charitable purpose of the trust. Therefore
primary purpose of the trust. The objects mentioned in the trust deed are not all charitable in nature. The objects are distributive in nature ... trust for the reasons that the same is being utilized to achieve the primary object of the trust. The objects and legality of the trust
held that by handing over of charitable trust income to another charitable trust having similar and other objects of charity it would amount to application ... from one charitable trust to another charitable trust for utilisation by the latter trust towards its charitable objects would amount to application of income
whether the trust is a public charitable trust or a private trust amenable to the jurisdiction of Indian Trusts Act .
7. The trust deed ... charitable trust with the objects as mentioned in the object clause (6) of this Trust Deed.
"4. Type of Trust:
That the Trust shall
further probe into the objects of the
Trust and make an assessment holding that the Trust is not a
Charitable Trust. The learned counsel went ... finding regarding the
charitable trust nature of the Trust cannot be imported into the
Income Tax Act to bring the Trust under the definition
charitable purpose and each of the activities and incidental
objects are to be read along with primary object of the Trust.
It was further held ... clauses of the
Trust Deed, it is axiomatic that primary purpose / objects of
the assessee enumerated in the Trust Deed are charitable in
nature
agreed and set apart immovable properties for the charitable trust.
8. The fact that the charitable trust was created for the establishment of a maternity ... creating only an executory charitable trust, it cannot be ignored as invalid. Obviously charitable trusts created with the object of starting a school
challenged.
3. As per the petitioner, it is a charitable trust established with
charitable objects. The trust amongst its various objects has also the object ... being a charitable trust, is doing the activity of purchasing, selling and
supplying medicines to patients in order to achieve its avowed objects
