trust for the cause of appellant trust only,
that entire receipt was utilised by appellant trust for the purpose of
object of the trust, that ... objects of the assessee-trust
came to the conclusion that the assessee was a public religious trust
as the objects of the trust were wholly
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... effect "However, if the object of the trust is advancement
of an object of general public utility and it carried on any
activity
main or primary objects are distributive, each and
everyone of the objects must be charitable in order that the trust or
institution might be upheld ... applied is whether
the object which is said to be non-charitable is a main or primary
object of the trust or institution
accordance with the objects of the trust.
Thus, even if the trust is a genuine one i.e., the objects are genuine, if the activities ... genuineness of
the trust, or as to the activities of the trust not being in accordance with the objects of the trust,
the question
trust in carrying out any of the objects of the
trust including the object which is not a religious or charitable nature the income
derived ... charitable nature. [ CIT v. Jaipur
Charitable Trust , (1971) 81 ITR 1,9 (Delhi), affirmed, (1976) 103 ITR 777 (SC);
Zenith Tin Works Charitable Trust
business
activities are incidental to the attainment of its objective. The
charitable or religious trust will no longer lose complete exemption
from income-tax. However ... thought
to the effect "However, if the object of the trust is advancement
of an object of general public utility and it carried
object of the general public utility is not
in terms of the objects of the trust and that the objects are in the
nature ... accordance with the
objects of the trust. Thus, even if the trust is a genuine one i.e., the objects are
genuine, if the activities
trust which must wholly for the charitable or wholly religious
purposes. If the institution or trust are engaged into the mixed object
which are partly ... objects of the assessee trust as indicated in object
cls. 3(1) and 3(2) of its trust deed were of charitable nature and
since
appeals)
Page 9 of 41
Contrary to the aims and objectives of a charitable trust, the assessee trust
is doing trade and business of colonizer ... business activities are
incidental to the attainment of its objective. The charitable or religious
trust will no longer lose complete exemption from income -tax. However
other
expenses which are incidental to and connected
with the objects of the charitable trust are
allowable. Accordingly, Ground Nos. 6 and 9
are decided ... against the person responsible but the charitable
institution cannot be denied exemption which depends
upon objects of the trust. This view
