assessee trust has been
registered as a charitable trust, it has not been carrying on any
charitable activities in accordance with the objects proclaimed ... principal charitable activities.
The assessee has proclaimed five objectives as principal
charitable objectives and two objects [objects (e) and (g)] to carry
on business incidental
constitute a Charitable Trust in the name of "The Willington Charitable Trust". The assessee's Trust Deed mentioned the objects such ... achievement of the object of the trust it would amount to incidental to the achievement of the object of the trust not withstanding the profit
same as
corpus of the trust. The objects of the trust have been stated in the trust deed as
follows:
a) "To establish ... persons, associations,
institutions and bodies engaged in charitable activities or objects similar to
the objects of the Trust."
During the year under consideration
create the respondent-Trust as a public charitable trust by the
PRADAN Property Holding Trust Deed dated 1st August, 2000. That
Trust Deed, which ... Pradan.
The aims and objects of the assessee trust do not
contain any object which cannot be said to be
charitable object. Under section 12AA
whether the object alleged to be a non-charitable object is or is not the
main object and as to whether it is incidental ... dominant charitable
object. Herein, as seen above, the main object, i.e., 'education' is a
charitable object. In this regard, reliance has been
with the objects of the trust. As the trust has carried out
activities not enabled by the objects of the trust, the trust ... funds of the Trust to be contrary to the objects of the
Trust. Needless to say that the objects of the Trust Deed are binding
held that even if one of the objects is non-charitable and other
objects may be charitable and absolute power is given to the trustees ... Exemption) has erred n holding that certain objects of the Trust are
not charitable and against the policy of the Government.
5 The ld counsel
public charitable trust does not have any religious
activities in the object clause of their trust deed then how can such a Trust ... case such a Public Charitable Trust violates this
condition then such a trust will be treated as Public religious trust and
will be denied only
registration to a Trust should examine whether (i) a genuine trust
exists, and (ii) the objects of the trust are charitable in nature ... assessee trust has given following activities:
Enfants du Tamil Nadu - India is a Registered voluntary charitable trust
under Trust Act. The trust is formed
that the DIT was to
see was whether objects of the trust are charitable and whether activities of
the trust are bona fide. We have ... enough
relevant details and supportive evidences in support of the trust objects being
charitable and trust activities being bona fide - a copy of which material
