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
once
the predominant purpose and objects of the trust were charitable in nature.
It is accordingly submitted that in view of the observations ... once the Trust was having other objectives which were not related to the
charitable purposes, no fault could be found in the decision of respondent
according to him, the assessee had deviated
from its charitable objects.
The Commissioner's order was taken up in appeal by the
assessee before ... expenditure and whether the institution is either constituted as a public
charitable trust or is registered under the Societies Registration Act, 1860 or
under
public and for charitable purposes,
the defendants No.4 and 5 established a Trust known as "BHAI
GHANIYA CHARITABLE TRUST, MAIN ROAD, SULAR,
PATIALA ... Trust. Thus Trust has been constituted vide Trust Deed
executed on 19th day of May, 2004 and the main objects of the
Trust are duly
transparent and bona fide manner
with complete fairness and objectivity in examining the aforesaid
objections. There were separate Expert Committees, independent of the
For Subsequent orders ... Court in Writ Petition (C) No.261 of 2016 titled Sankalp Charitable
Trust & another Vs. Union of India & others , on 28.04.2016. The
University
stands concluded by the judgment of this Court in
Pinegrove International Charitable Trust vs. Union of India and others , (2010)
327 ITR 73 wherein ... that the assessee had expended the amount for charitable purposes.
6. In Pinegrove International Charitable Trust 's case (supra), this
Court inter alia
allocated to any particular object of
the trust;
(f) authorizing the whole or any part of
the trust property to be let, sold,
mortgaged ... Trust or religious or
charitable nature. The suit can only proceed if, allegations of
breach of trust exist and for that administration of Trust
being followed
earlier.
It is in the case of Parshvanath Charitable Trust and
others v. All India Council for Technical Education and others
(Supra) that ... held that the underlying object of Section 10 of
General Clauses Act is to enable a person to do what he should
have done
Mohini Thapar Charitable Trust. As per the
Trust Deed, the Thapar Polytechnic and any other school established by the
Trust was to be under ... Managing Committee to be constituted by the
Trust. The Trust was set up with the object of advancing the cause of
technical education and practical
petitioner is an Educational Charitable Trust registered
under Section 20 of the Societies Registration Act, 1860. The Trust also
constructed school building and opened ... lease for 99 years from 1987 to
2086 and are running the charitable school having 'A' class construction.
Respondent No.1 vide notification
