entitled to
claim that its object is charitable purpose. In such a
case, the object of 'general public utility' will be only ... generalization is possible. Assessees, who
claim that their object is 'charitable purpose' within
the meaning of Section 2(15) , would be well advised
trust deed, the main objectives
of the trust are to promote, setup, run, maintain and help
charitable institutions, educational institutions, human resource
development institutions ... Bang/2023
Shri Shridevi Charitable Trust, Tumkur
Page 7 of 50
objectives of the Trust. Such diversion of trust receipts for personal
benefits
registration granted by the
Id CIT as predominant object of the trust is charitable
and substantial revenue generated is incidental to the
main object ... trust, the mere facts that the activities o the trust yield
profit will not alter the charitable character of the trust. The restrictive
condition that
that the assessee trust
had objects other than educational objects was also not
material..."
Pinegrove International Charitable Trust vs. Union
of India and Others ... trust notwithstanding the profit and gain
involved therein..."
CIT vs. Janakiammal Ayyandar Trust - 277 ITR 274
(MAD)
"... Charitable purposes - charitable trust - exemption -
businesses
Trust, Sangrur
how these activities were charitable in nature. The Assessee submitted
that the objects / activities of the trust were to bring about
improvement ... objects/activities of the Assessee MIT
were commercial in nature, and not charitable; and that a charitable
institution provides services for charitable purposes free
they were not carried out as per the
objects of the trust but the assessee trust was in the receipt of the cash which ... ALLD/2019
Jeevan Jyoti Charitable Trust
the charitable institution ceases to exist or convert into non charitable organization
whereas in the case of the assessee
based on objects of the trust, but also
on the genuineness of activities of the trust. Though the trust objects are
charitable in nature ... establish that the activities of the assessee trust are against the
bylaws and objects of the charitable and religious purposes Hence, the
registration
Improvement Trust ignoring the facts altogether that
Batala Improvement Trust is a charitable trust as
registration u/s 12AA has been granted ... assessee had applied its entire income for the charitable objects of the
trust, which fact has illegally not been taken into consideration
these circumstances, the assessee cannot be
considered as a trust engaged in charitable
activities. The objects of the trust have been violated
in a wholesome
Appellant Trust.
d) All objects of the said society are charitable and similar to the objects
of the Appellant Trust. To enable the establishment ... society or the trust. The objects of the appellant trust and the society
being charitable, it was open under the law for the appellant trust
