charitable trust. The aforesaid trust was started in 1961 by Late Sir Sobha Singh. It has been accepted as a charitable trust right till assessment ... assessed is a charitable trust and same was started in 1961 by late Sir Sobha Singh. It has been accepted as charitable trust right till assessment
name of the Trust, namely P.Iya Nadar Charitable Trust. The Trust was registered on 20.8.1956. The following are the objects of the Trust ... various objects of the Trust. The match factory, which was given to the Trust on 01.10.1980, was leased out by 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 ... objectives of the trust?, and more particularly, when the income was wholly utilised only for achieving the objectives of charitable purpose of the trust. Therefore
Income Tax Act, 1961-Charitable or religious trust-Exemption of income from property held under-assessed, a charitable trust, notified ADIT (Exemption) in prescribed Form ... member.
37. In the case of Sir Sobha Singh Pubhc Charitable Trust (supra), six objects out of 19 were listed in Form
such objects. It held that, apart from objects nos. (vii) and (viii) of the trust deed, the remaining objects were independent objects and none ... category of charitable purposes had to give way to the predominant charitable objects. Accordingly, such of the objects mentioned in the trust deed which were
utilise the income of the trust for charitable objects as well as for purposes other than charitable objects. In this connection, reliance has been placed ... purpose other than charitable. The adjective "charitable" occurring before the word "objects" qualifies both the objects as well as purposes
plaintiff society which is a public trust is a charitable trust. For the question whether a particular object is of general public utility like ... plaintiff society is a public trust registered under the Bombay Public Trusts Act with the main object of charitable purpose to run educational institution. Thus
Subsequently, even an express ultimate trust for a permanent charitable object was, as we have seen, held to be ineffectual to validate a family wakf ... unfailing charitable object is sufficient to validate a family-wakf.
16. A concurrent and immediate gift for permanent charitable objects in a wakf created
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 after rectification some of the objects were charitable
but some were not of a charitable nature. The trust being for mixed objects ... rectification of 1945, the objects of the trust were partly charitable but partly non-charitable. The objects being mixed, the trust was not purely charitable
