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
registration if the activities of the Trust
are not carried out in accordance with such objects.
Therefore, the object of Section 12AA ... examine the genuineness of the objects of the Trust, but not the
income of the Trust for charitable or religious purposes. The stage for
application
than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
Commissioner Of Income-Tax vs M/S Saffron Educational Trust on 30 November, 2011
Author: Hemant Gupta
Bench: Hemant Gupta , G.S. Sandhawalia ... than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
than charitable
and since the income arising to it was not being applied
solely for attainment of the charitable objects of the trust."
Learned
