trust came into existence by a declaration of trust deed
dated 10.07.1998, a public charitable trust, under the name and style of Shambhala Charitable
Trust ... find place in the objects
of Trust. The object of the Trust under clause no.3 of the Deed of Trust dated 10.07.1988
is reproduced
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects
are not charitable in nature. The assessee till date has not identified
the primary objects which the trust wants to undertake
Trust can be said to be not genuine.
The Trust is admittedly pursuing the objects for which it was established When the trust
is engaged ... 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
religious and
charitable trust subject to provisions of section 13 . The activities of the
trust under such objects would therefore be entitled to exemption
accordingly ... 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
charitable trust to
another for utilization by the donee trust towards its charitable objects is
proper application of income for charitable purpose in the hands ... said charitable group trust but the trust invested in
the group finance company the entire amount and purchases its shares. No charitable
trust under
objects
recognized by the Act to be charitable object.
15. The assessee before us, as per the objects of the Trust Deed,
had been created ... 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
nature and such
objects are not wholly charitable. He also held that where there are
charitable and non-charitable activities, one has to look ... trust or charitable organization applies its income for
charitable purposes, but does not have registration u/s 12A of the
Act, such trust or charitable
which was not one of the objects of the
trust. The AAC held that trust was partly charitable and partly
religious. When the matter reached ... Ghulam Mohidin Trust (supra). In that
case it was held that as per the objects of the trust it was partly
charitable and partly religious
information
from the trust or the institution in order to satisfy himself that the
objects of trust are charitable and also about the genuineness ... some of the objects are not charitable in nature. The assessee till
date has not identified the primary objects which the trust wants to
undertake
object of section 12AA is to examine the genuineness of
the objects of the trust but not the income of the trust for charitable ... registration of Trust/Institution, the ld CIT is to be judged the object of
the Trust, which should be charitable in nature as the assessee
