Swami Omkarananda Saraswati Charitable Trust is a
charitable trust, which came into existence on 31S| March, 1989 with the
predominant object of establishing and developing ... assessee trust has granted donations
to trusts having common trustees is wholly misconceived and
ignoring that all the aforesaid trusts have charitable objects and
also
individuals, then question of holding it as a charitable trust does not arise as a charitable trust has to be for the benefit of members ... game of which are of non-charitable nature, the entire trust fails as a charitable trust.
22. The learned advocate for the assessee Shri
also contended that the donor trust and the donee trust are public charitable trusts and they were having similar objects for charitable and religious purposes ... donation to another charitable trust, viz., the donee trust and also it was for utilisation by the donee trust for its charitable purposes
granted where some objects are charitable and some non-charitable. Where there are "several objects of a trust, some of which are charitable ... Charitable Trust v. CIT [1968] 69 ITR 750 (All), CIT v. Jaipur Charitable Trust [1971] 81 ITR 1 (Delhi) and Lakshmi Narain Lath Trust
benevolent objects, philanthropic objects or patriotic objects such objects may be charitable and may also include objects non-charitable. Therefore when a trust ... charitable and non-charitable objects, so that he could not, without breach of duty, appropriate all of it to the non-charitable objects, the trust
outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason ... outside the scope
of its objects. If it is within the objects of the charitable
trust, then there is no reason
execute any of the trust which have the objects similar to this trust.
(f) To use the trust property or any part thereof ... than the charitable objects of the trust. It is also not in dispute that the Trust is registered as a Charitable Trust
trust with composite objects as seen from the object of the Trust and the main and primary object of the petitioner Trust is for charitable ... Charitable or religious trust", means a trust for a public purpose of charitable or of an educational nature and includes-
(i) any charitable
those objects do not fall within the definition of a charitable object, then the clause cannot be regarded as constituting a charitable trust ... Charitable Endowments Act . Under both these Acts, in order that a trust may be held to be a charitable trust, all the objects
Section 11 of the Act made
by the Appellant Trust Towards the charitable objects of the Appellant Trust.
5. under the facts and circumstances ... Section 11 of the Act
made by the Appellant Trust Towards the charitable objects of the Appellant Trust.
5. under the facts and circumstances
