that the assessee is a public charitable
trust constituted by Trust Deed dated 11.02.2022 with the following
objects:
i. Promotion of Samskritam as a language ... appellant-trust qualifies to be a charitable trust as well.
Accordingly, it is to be allowed the status of a religious and charitable
trust
where the main or
primary objects are distributive, each and every object must be charitable in order that
the trust or institution May be upheld ... another trust. A perusal of the
trust deed of the petitioner produced on record shows that objective of the trust was
clearly charitable
that the assessee is a public charitable
trust constituted by Trust Deed dated 11.02.2022 with the following
objects:
i. Promotion of Samskritam as a language ... appellant-trust qualifies to be a charitable trust as well.
Accordingly, it is to be allowed the status of a religious and charitable
trust
objects of the respondent-
trust as contained in the trust deed. It is only the objects of a trust as declared in
the trust deed ... facts after analysing the objects of
the trust that the respondent- trust is a public religious trust and its objects are
solely religious in nature
whether the object alleged to be a non-charitable object is or is not the
main object and as to whether it is incidental ... dominant charitable
object. Herein, as seen above, the main object, i.e., 'education' is a
charitable object. In this regard, reliance has been
institution is a charitable institution and its objects are covered as charitable as per the definition of "charitable purposes" contained under section ... assessee trust. Obviously once the conclusion has been reached by the CIT that the objects of the trust are charitable and the CIT proceeds
institution is a charitable institution and its objects are covered as charitable as per the definition
of "charitable purposes" contained under section ... assessee trust. Obviously once the conclusion has been reached by the CIT that the objects of the trust are charitable and the CIT proceeds
charitable purposes of the trust.
(ii) That the activities of the trust are not charitable though the trust
deed refers to charitable objects. For example ... trust or institution is charitable in
nature. The question whether a trust is charitable or not has to
be examined with reference of its object
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 ... trust, the mere fact that the activities of
the trust yield profit will not alter the charitable character of the
trust
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 ... trust, the mere fact that the activities of
the trust yield profit will not alter the charitable character of the
trust
