main or primary objects are distributive, each and every one of the objects must be charitable in order that the trust or institution might ... applied is whether the object which is said to be non-charitable is a main or primary object of the trust or institution
that when the object of a trust was the carrying on of an object of general public utility, it is that object of general public ... business at a profit, then the object of the trust is charitable, not with standing the source of the income.
19. It is hardly possible
required to be spent over the charitable purposes. A difficulty arises when charitable objects and non-charitable objects for which the property or the income ... contends that where the charitable object and the so called non-charitable object co-exist in a deed of trust then the dominant intention
that the assessee-trust was not a charitable trust. The amount of donation was not used for the furtherance of the objects of the trust ... charitable trust.
5.9. Similarly just because 12A registration is granted to the assessee, it cannot be presumed that the assessee-trust is a charitable trust
upon religious and charitable trusts. Now the settlor in the 1940 trust dedicates the property for ever for religious and charitable objects; and then ... religious and charitable objects. Mr. Setalvad has contended that objects Nos. (4) and (8) are not religious and charitable objects. Object (4) is supply
therefore, it cannot be said that the trust was not a charitable trust. In the trust deed, which fell to be construed in that case ... objects was not clearly a charitable purpose, the trust cannot be said to be wholly a charitable trust. These two cases establish the principle that
Trust reported in (2012) 206 Taxman 69 and submitted that there was no bar in granting registration though the Trust having objects of both charitable ... income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious
objects of the appellant Trust, is extracted herein below:
3. AIMS OF THE TRUST
The Trust is established for the following objects being charitable ... objects of the Trust and not as an object in itself. In other words, the business itself should not be the object of the Trust
amongst charitable objects such objects as they might consider it proper to benefit, but no discretion to choose any object which is not charitable ... proposition that a trust for charitable purposes does not become invalid, if the choice of the specific charitable objects to be benefited is left
aims and objects of the trust, the assessee is a public religious and charitable trust. The objects which have been reproduced from the deed ... seen as to whether the trust is a private trust or a public charitable trust. Normally, in a private trust, the beneficial interest is vested
