Commissioner. Chapter III Charitable Purposes and Validity of Certain Public Trusts
11. Charitable Purposes.
- For the purposes of this Act, a charitable purpose includes ... failure of specific object or society, etc., ceasing to exist.
- If any public trust is created for specific object of a charitable or religious nature
property originally settled upon trust were held under trust wholly for charitable purposes and the entire income of the trust was, therefore, exempt from ... trust money in construction of new dharamshala is an investment of trust fund or its expenditure in furtherance of the trust objective ?
(3) Whether, looking
from religious and charitable trusts has taken
effective measures to minimise misuse of trust funds. As a result, a
charitable trust loses tax exemption ... accomplishing its objects.” The
same judgment also stated that:
“if the object of the trust is advancement of an object of general public utility
question, whether a trust created for the benefit of the Satsangis can be deemed to be a trust for charitable objects in the sense that ... within the category of religious and charitable objects, then the trustees must discard such objects and apply the trust income only to religious and charitable
Trust are charitable in nature and that since Trust deed is not registered as reported by JCIT on enquiry, the trust is not liable ... object of Section12AA of the Act to examine the genuineness of the objects of the trust and not the income of the trust for charitable
trust which powers are incidental to the carrying out of the object of the trust. Now, the only object of the trust, and that ... trust, the mere fact that profits are made by the trust will not prevent the trust still being a trust having a charitable object
empowered to verify the application of the monies of the trust for charitable object, investment of the funds, etc. and thus no prejudice would ... behalf of the Department that even a trust whose objects were not charitable would get registration by such deeming. The apprehension is not fully justified
trust was also settler of the trust and
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ITA Nos. 6201& 6202/Del/2013
IME Trust
in financial years 2012-13, the trust ... given any adverse findings in respect of
either the charitable objects of the trust or about the genuineness of the activities
and the Commissioner
objects to be subserved by
the trust for the attainment of which the trust was founded,
but only a single object and that object ... apply
property "for such patriotic purposes or objects and such
charitable object or objects in the British Empire as they
in their absolute discretion
amendment to the section
created a distinction between charitable object and non-
charitable object and in view thereof and in view of the
appellant having ... trust, the mere fact that the
activities of the trust yield profit will not alter
the charitable character of the trust. The test
