another Trust. A perusal of the Trust-deed
of the petitioner produced on record shows that objective of the
trust was clearly charitable ... does not change the
public charitable nature of the activities to non-charitable. Even
otherwise the objects of assessee trust do not specify the
maintenance
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 ... constructing new Dharamashalas were
considered as advancement of the charitable object of the trust which
was held entitled to exemption under
itself this shows the trust was in
operation. Notably, the trust even commenced the charitable activities in
accordance with its object in as much ... object of Section 12AA is to examine genuineness of the
objects of the trust but not the income of the trust for charitable or
religious
correct in holding that no
charitable activities were carried out as per the objects of the trust.
5. It was further submitted that the financial ... 2018
Nagarmal Pista Devi Manaksia Charitable Trust, Jaipur Vs CIT(E), Jaipur
that the assessee trust is maintaining regular books of accounts
assessee Trust was constituted vide Trust Deed dated
23/02/2000 with the 'objects' which were in the nature of
"charitable purposes ... Trust. None of its activities has been found to be carried out beyond
the objects. Once the activities of the assessee Trust are charitable
record. The assessee trust is running an Educational Institutions and the objects
and activities of the assessee trust were accepted as charitable in nature while ... charitable
activities. All the income of the trust is applied for fulfillment of the objects of
the trust. The educational institutions are existing solely
primary conditions are only to ascertain whether the objects of the
Trust or Institution are charitable in nature and the activities are
genuine and being ... charitable nature of
objects of the assessee and even the dominant and primary objects and
activities of the assessee are not in dispute. The objections
activities of the trust or society as the case may be and the object of the trust being
charitable in nature. It is submitted that ... educational activities. The authority was required to find out the predominant object
of the activity and see whether the institution exists solely for education
assessee trust as the assessee trust is not
a created for charitable purpose but it is purely religious trust and thus ... just a charitable
trust but also a trust which is wholly religious in nature.
6. As far as the definition of charitable purpose as defined
section 80G(5)(vi)
has observed that though the objects of the assessee trust are charitable in nature,
however, since the assessee has not carried ... objects.
Therefore, when the charitable purpose and objects of the assessee society are not
in dispute and subsequently the assessee has carried out charitable activities
