charitable trust and the object clause of the said trust-deed clearly shows that said trust had undertaken activities of charitable nature ... another Trust. A perusal of the Trust-deed of the petitioner produced on record shows that objective of the trust was clearly charitable
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
held that by handing over of charitable trust income to another charitable trust having similar and other objects of charity it ^ would amount to application ... from one charitable trust to another charitable trust for utilisation by the latter trust towards its charitable objects would amount to application of income
held under a legal obligation for the various charitable objects, that those charitable objects fall under relief of the poor and education referred ... business is held under trust by a charitable trust or institution for promotion of an object of general public utility, income from such business would
Instrument of Trust, which contained the objects of the trust, and held that the trust was partly charitable and partly religious. The Tribunal further held ... under that Act held that the trust was a private family trust and dominant object of the trust was to propagate a particular religion
charitable objects; that the object of the trust would fall only under the last head; that the main object of the trust relating to supply ... other object of general public utility" a trust for an object of general public utility cannot hold a business undertaking under trust
refer to the relevant provisions of the trust known as Purshottam Gordhandas Mehta Charitable Trust. The objects of the trust are mentioned in clause ... serving public charitable objects. It is obvious that looking to the object, the whole setting and context of this trust, this question of fact
under
trust wholly for charitable or religious purposes shall not be included in
the total income of the Trust.
Term "Charitable Trust ... helping the trust objects as deemed fit by
the trustees".
The Tribunal also noted that the objects were admittedly charitable
in nature. The surplus
donation to another trust called H. C.J. Charitable Trust (hereinafter referred to as the HCJ Trust), so that the latter trust should utilise ... from that trust fund so that the trust fund was not held on trust for charitable purposes, and (2) that the object of the trust
held under trust wholly for charitable or religious purposes. Section 11(l)(b) , regarding partly charitable trust, is applicable to such trusts only which ... seen is whether the objects are charitable in nature and the income is applied for the objects of the trust. This view finds support from
